"AN ACT CONCERNING THE RESPONSIBILITIES AND FUNDING OF THE COMMISSION ON HUMAN RIGHTS."


General Assembly			*Amendment*
*February Session, 2018*			LCO No. 5748

		HB0551605748HRO
Offered by:
REP. KLARIDES, 114^th Dist. REP. CANDELORA, 86^th Dist. REP. O'NEILL, 69^th Dist.	REP. O'DEA, 125^th Dist. REP. ZIOBRON, 34^th Dist. REP. DAVIS C., 57^th Dist.

"AN ACT CONCERNING THE RESPONSIBILITIES AND FUNDING OF THE COMMISSION ON HUMAN RIGHTS."

Strike everything after the enacting clause and substitute the following in lieu thereof:

"Section 1. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, regarding the GENERAL FUND are amended to read as follows:

Sec. 2. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 2 of public act 17-2 of the June special session regarding the SPECIAL TRANSPORTATION FUND are amended to read as follows:

Sec. 3. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 3 of public act 17-2 of the June special session regarding the MASHANTUCKET PEQUOT AND MOHEGAN FUND are amended to read as follows:

Sec. 4. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 5 of public act 17-2 of the June special session regarding the BANKING FUND are amended to read as follows:

Sec. 5. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 6 of public act 17-2 of the June special session, as amended by section 17 of public act 17-4 of the June special session, regarding the INSURANCE FUND are amended to read as follows:

Sec. 6. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 7 of public act 17-2 of the June special session regarding the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND are amended to read as follows:

Sec. 7. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 8 of public act 17-2 of the June special session regarding the WORKERS' COMPENSATION FUND are amended to read as follows:

Sec. 8. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 10 of public act 17-2 of the June special session regarding the TOURISM FUND are amended to read as follows:

Sec. 9. Section 588 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding any provision of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the total grants paid to municipalities from the moneys available in the Mashantucket Pequot and Mohegan Fund established by section 3-55i of the general statutes shall be as follows:

Sec. 10. Section 592 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding subdivision (1) of subsection (e) of section 12-18b of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, each town, city and borough shall receive the following payment in lieu of taxes for state-owned property not later than October thirty-first of each year.

Sec. 11. Section 12 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Notwithstanding the provisions of sections 2-35, 4-73, 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, the Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency and fund of the state for the fiscal [ years] year ending June 30, 2018, [ and June 30, 2019,] in order to reduce labor-management expenditures by $700,000,000 for [ the] said fiscal year. [ ending June 30, 2018, and by $867,600,000 for the fiscal year ending June 30, 2019.]

(b) Notwithstanding the provisions of sections 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, any reductions in allotments pursuant to subsection (a) of this section that are applicable to the Connecticut State Colleges and Universities, The University of Connecticut and The University of Connecticut Health Center shall be credited to the General Fund.

Sec. 12. Section 13 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Secretary of the Office of Policy and Management may make reductions in allotments for the executive branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings in the General Fund of $42,250,000 in the fiscal year ending June 30, 2018, and [ $45,000,000] $10,515,570 in the fiscal year ending June 30, 2019.

(b) The Secretary of the Office of Policy and Management may make reductions in allotments for the legislative branch for the fiscal [ years] year ending June 30, 2018, [ and June 30, 2019,] in order to achieve budget savings of $1,000,000 in the General Fund during [ each such] said fiscal year. Such reductions shall be achieved as determined by the president pro tempore and majority leader of the Senate, the speaker and majority leader of the House of Representatives, the Senate Republican president pro tempore and the minority leader of the House of Representatives.

(c) The Secretary of the Office of Policy and Management may make reductions in allotments for the judicial branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings in the General Fund of $3,000,000 in the fiscal year ending June 30, 2018, and [ $8,000,000] $5,000,000 in the fiscal year ending June 30, 2019. Such reductions shall be achieved as determined by the Chief Justice and Chief Public Defender.

Sec. 13. Section 14 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $111,814,090 for the fiscal year ending June 30, 2018. [ , and $150,878,179 for the fiscal year ending June 30, 2019.]

Sec. 14. (Effective July 1, 2018) The Secretary of the Office of Policy and Management shall make reductions in allotments in any budgeted agency of the executive branch in order to achieve savings in the General Fund of $7,000,000 for the fiscal year ending June 30, 2019, by means of a hard hiring reduction and an acceleration of efforts to privatize the delivery of services currently provided by the state, consistent with provisions of the ratified 2017 SEBAC agreement, dated June 25, 2017, between the state and the State Employees Bargaining Agent Coalition, approved pursuant to subsection (f) of section 5-278 of the general statutes, concerning job security and layoffs.

Sec. 15. (Effective July 1, 2018) Notwithstanding any provision of the general statutes or any special act, including the provisions of this act, the Governor shall not reduce allotment requisitions or allotments in force in any budgeted agency of the state concerning aid to municipalities.

Sec. 16. (Effective from passage) Any savings achieved through implementation of the provisions of the ratified 2017 SEBAC agreement, dated June 25, 2017, between the state and the State Employees Bargaining Agent Coalition, approved pursuant to subsection (f) of section 5-278 of the general statutes, in any appropriated fund, other than the Special Transportation Fund, during the fiscal year ending June 30, 2019, shall be credited to the resources of the General Fund.

Sec. 17. (Effective July 1, 2018) The sum of $250,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Social Services, for Medicaid, for the fiscal year ending June 30, 2019, shall be made available as a grant to Sharon Hospital during said fiscal year in recognition of said hospital's rural hospital status.

Sec. 18. (Effective July 1, 2018) Up to $2,560,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, for the fiscal year ending June 30, 2019, to the Department of Housing, for Housing/Homeless Services, shall be used in the following amounts for the purposes specified: (1) $400,000 for assistance for individuals and families displaced by Hurricane Maria; (2) $150,000 for a grant to the New London Homeless Hospitality Center; (3) $90,000 for a grant to Noble House operated by CASA, Inc. in Bridgeport; (4) $700,000 to operate the Infoline program to make assessments and provide resources for individuals experiencing homelessness; (5) $850,000 to support the Coordinated Access Network homeless system; and (6) $370,000 to provide overflow shelter capacity required under the state's cold weather protocol.

Sec. 19. (Effective from passage) On or before January 1, 2019, the board of directors of The University of Connecticut Health Center, established pursuant to subsection (c) of section 10a-104 of the general statutes, shall enter into a memorandum of understanding with the Department of Developmental Services for the provision of dental services.

Sec. 20. (Effective July 1, 2018) For the fiscal year ending June 30, 2019, the Commissioner of Transportation shall fund all transit districts at the same rate at which such districts were funded for the fiscal year ending June 30, 2017.

Sec. 21. (Effective July 1, 2018) Any reductions in allotment requisitions or allotments in force authorized under the provisions of section 4-85 of the general statutes to the Bus Operations account in the Department of Transportation during the fiscal year ending June 30, 2019, shall be achieved only from the operation of CTfastrak.

Sec. 22. (Effective July 1, 2018) Notwithstanding the provisions of section 13b-38h of the general statutes, the Department of Transportation shall not increase fares for mass transportation by land for the fiscal year ending June 30, 2019.

Sec. 23. (Effective from passage) (a) Notwithstanding any provision of the general statutes, not later than October 1, 2018, the Secretary of the Office of Policy and Management shall issue a request for proposals to sell the former Connecticut Juvenile Training School property located in the city of Middletown at a cost that is not less than the fair market value of said property, as determined by the average of the appraisals of two independent appraisers selected by the secretary. Notwithstanding the provisions of section 4b-21 of the general statutes, the Office of Policy and Management shall use an expedited process for the sale of said property, provided the sale shall be subject to the approval of the State Properties Review Board.

(b) The State Properties Review Board shall complete its review of the sale of said property not later than thirty days after it receives a proposed agreement from the Office of Policy and Management. The property shall remain under the care and control of the office until a sale is made in accordance with the provisions of this section. The State Treasurer shall execute and deliver any deed or instrument necessary for said sale. The Secretary of the Office of Policy and Management shall have the sole responsibility for all other incidents of said sale.

Sec. 24. (Effective from passage) Notwithstanding the provisions of subsections (a) to (d), inclusive, of section 16-245m of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the Public Utilities Regulatory Authority shall authorize the disbursement of forty-three million five hundred thousand dollars in each such fiscal year from the Energy Conservation and Load Management Funds established pursuant to said subsections. The amount disbursed from each Energy Conservation and Load Management Fund shall be proportionately based on the receipts received by each of said funds. Such disbursements shall be deposited in the General Fund.

Sec. 25. (Effective July 1, 2018) The sum of $250,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act for the fiscal year ending June 30, 2019, to the Department of Public Health, for Other Expenses, shall be used by the department in said fiscal year for the Easy Breathing Program.

Sec. 26. (Effective July 1, 2018) Not later than July 31, 2018, the Commissioner of Administrative Services shall provide the sum of $250,000 from the facilities surplus property account to the town of Voluntown for the purchase of a fire truck to be used for the provision of firefighting services in the municipality on municipal and state-owned land.

Sec. 27. (Effective from passage) The unexpended balance of funds appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, to the Department of Social Services, for Hospital Supplemental Payments, for the fiscal year ending June 30, 2018, shall not lapse on June 30, 2018, and shall continue to be available for such purpose during the fiscal year ending June 30, 2019.

Sec. 28. (Effective from passage) The amount appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act for the fiscal year ending June 30, 2019, to the Department of Agriculture, for Dairy Farmer - Agriculture Sustainability, shall be transferred into the agriculture sustainability account, established pursuant to section 4-66c of the general statutes, not later than July 15, 2018.

Sec. 29. Section 13b-17 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The commissioner may adopt regulations, in accordance with the provisions of chapter 54, for the efficient conduct of the business of the department. The commissioner may delegate (1) to the Deputy Commissioner of Transportation any of the commissioner's duties and responsibilities; (2) to the bureau chief for an operating bureau any of the commissioner's duties and responsibilities which relate to the functions to be performed by that bureau; and (3) to other officers, employees and agents of the department any of the commissioner's duties and responsibilities that the commissioner deems appropriate, to be exercised under the commissioner's supervision and direction.

(b) (1) The commissioner may adopt regulations in accordance with the provisions of chapter 54 establishing reasonable fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for (A) a state highway right-of-way encroachment permit, or (B) a certificate of operation for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311, provided the fees so established shall not exceed one hundred twenty-five per cent of the estimated administrative costs related to such applications.

(2) Notwithstanding the provisions of subdivision (1) of this subsection, on and after the effective date of this section, the commissioner shall charge the following fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for a state highway right-of-way encroachment permit for an open air theater, shopping center or other development generating large volumes of traffic as determined by the department or office: (A) For any such theater, center or development with a gross floor area of at least one hundred thousand square feet, but not more than three hundred thousand square feet, a fee of one thousand dollars; (B) for any such theater, center or development with a gross floor area of greater than three hundred thousand square feet, but not more than seven hundred fifty thousand square feet, a fee of two thousand dollars; and (C) for any such theater, center or development with a gross floor area of greater than seven hundred fifty thousand square feet, a fee of three thousand dollars.

(3) The commissioner may exempt municipalities from any fees imposed pursuant to this subsection.

[ (c) Not later than January 1, 2018, the commissioner shall establish fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for a state highway right-of-way encroachment permit for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311. Such fees shall mirror the amounts charged for such permits by the Massachusetts Department of Transportation.]

Sec. 30. Subsection (c) of section 14-12 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) The commissioner may, for the more efficient administration of the commissioner's duties, appoint licensed dealers meeting qualifications established by the commissioner pursuant to regulations adopted in accordance with the provisions of chapter 54, to issue, [ new] transfer or renew registrations for passenger motor vehicles, motorcycles, campers, camp trailers, commercial trailers, service buses, school buses, trucks or other vehicle types as determined by the commissioner. [ when they are sold by a licensed dealer.] The commissioner shall charge such dealer a fee of ten dollars for each [ new] dealer issue form furnished for the purposes of this subsection. A person [ purchasing a motor vehicle or other vehicle type as determined by the commissioner from a dealer so appointed and registering such vehicle pursuant to this section] registering a vehicle, motorcycle, camper, trailer, bus, truck or other vehicle type as determined by the commissioner from a dealer shall file an application with the dealer and pay, to the dealer, a fee in accordance with the provisions of section 14-49. The commissioner shall prescribe the time and manner in which the application and fee shall be transmitted to the commissioner.

Sec. 31. Subsection (b) of section 14-41 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) An original operator's license shall expire within a period not exceeding six years following the date of the operator's next birthday. The fee for such license shall be seventy-two dollars. The commissioner may authorize a contractor, including, but not limited to, an automobile club or association [ ,] licensed in accordance with the provisions of section 14-67, [ on or before July 1, 2007,] or any municipality, to issue duplicate operators' licenses and identity cards pursuant to section 14-50a and duplicate commercial drivers' licenses, renew operators' licenses and commercial drivers' licenses, renew identity cards issued pursuant to section 1-1h and conduct registration transactions at the office or facilities of such contractors or municipalities. The commissioner may authorize such contractors and municipalities to charge a convenience fee, which shall not exceed five dollars, to each applicant for [ a] an operator's license, commercial driver's license or identity card renewal or duplication, or for a registration transaction.

Sec. 32. (Effective from passage) (a) Not later than December 1, 2018, the Commissioner of Public Health shall collaborate with the municipal and district directors of health to develop a process that allows for licensure by reciprocity of a food vendor who (1) is licensed or certified by a local health department or district to operate as a food vendor in a particular municipality or health district, and (2) seeks to operate as a food vendor in a different municipality or health district. For purposes of this section, "food vendor" means a person who sells food that is meant for immediate consumption from a portable food booth, food cart or food truck.

(b) Not later than January 1, 2019, the Commissioner of Public Health shall report in accordance with the provisions of section 11-4a of the general statutes to the joint standing committee of the General Assembly having cognizance of matters relating to public health regarding the process developed pursuant to subsection (a) of this section.

(c) Not later than February 1, 2019, the Commissioner of Public Health and the local health directors shall implement licensure by reciprocity of a food vendor in accordance with the process developed pursuant to subsection (a) of this section.

Sec. 33. Subsection (a) of section 16-2 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) There shall continue to be a Public Utilities Regulatory Authority, [ within the Department of Energy and Environmental Protection,] which shall constitute a successor to the functions, powers and duties of the Department of Energy and Environmental Protection relating to all matters of rate regulation for public utilities and regulated entities under this title and shall promote policies that will lead to just and reasonable utility rates in accordance with the provisions of sections 4-38d, 4-38e and 4-39. The head of such authority shall be the chairperson elected in accordance with subsection (b) of this section. Such chairperson may implement policies and procedures necessary to implement this section. Such authority shall consist of three electors of this state, appointed by the Governor with the advice and consent of both houses of the General Assembly. Not more than two members of said authority in office at any one time shall be members of any one political party. On or before July 1, 2011, the Governor shall appoint three members to the authority. The first utility commissioner appointed by the Governor on or before July 1, 2011, who is of the same political party as that of the Governor shall serve a term of five years. The second utility commissioner appointed by the Governor on or before July 1, 2011, who is of the same political party as that of the Governor shall serve a term of four years. The first utility commissioner appointed by the Governor on or before July 1, 2011, who is of a different political party as that of the Governor shall serve a term of three years. Any utility commissioner appointed on or after January 1, 2014, shall serve a term of four years. The procedure prescribed by section 4-7 shall apply to such appointments, except that the Governor shall submit each nomination on or before May first, and both houses shall confirm or reject it before adjournment sine die. The utility commissioners shall be sworn to the faithful performance of their duties. The term of any utility commissioner serving on June 30, 2011, shall be terminated.

Sec. 34. Section 22a-2d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) There is established a Department of Energy and Environmental Protection, which shall have jurisdiction relating to the preservation and protection of the air, water and other natural resources of the state, energy and policy planning [ and regulation] and advancement of telecommunications and related technology. For the purposes of energy policy, [ and regulation,] the department shall have the following goals: (1) Reducing rates and decreasing costs for Connecticut's ratepayers, (2) ensuring the reliability and safety of our state's energy supply, (3) increasing the use of clean energy and technologies that support clean energy, and (4) developing the state's energy-related economy. For the purpose of environmental protection and regulation, the department shall have the following goals: (A) Conserving, improving and protecting the natural resources and environment of the state, and (B) preserving the natural environment while fostering sustainable development. [ The Public Utilities Regulatory Authority within the department shall be responsible for all matters of rate regulation for public utilities and regulated entities under title 16 and shall promote policies that will lead to just and reasonable utility rates.] The department head shall be the Commissioner of Energy and Environmental Protection who shall be appointed by the Governor in accordance with the provisions of sections 4-5 to 4-8, inclusive, with the powers and duties therein prescribed. The Department of Energy and Environmental Protection shall establish bureaus, one of which shall be designated an energy bureau.

(b) The Department of Energy and Environmental Protection shall constitute a successor department to the Department of Environmental Protection [ and the Department of Public Utility Control] in accordance with the provisions of sections 4-38d, 4-38e and 4-39.

Sec. 35. (Effective July 1, 2018) The Legislative Commissioners' Office shall, in codifying the provisions of sections 33 and 34 of this act, make such conforming, technical, grammatical and punctuation changes throughout the general statutes as are necessary to carry out the purposes of sections 33 and 34 of this act.

Sec. 36. Section 7-273f of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2018):

Annually the board of directors shall hold a public meeting at which itemized estimates of the expenditures of the district for the ensuing fiscal year shall be presented and at which all persons within the district shall be heard in regard to any appropriation which they are desirous that the board should recommend or reject. The board shall, after such public hearing, prepare and cause to be published in a newspaper or newspapers having a substantial circulation in such district a report in a form prescribed by the Commissioner of Revenue Services containing: (1) An itemized statement of all actual receipts from all sources of such district during its last fiscal year; (2) an itemized statement of classification of all actual expenditures during the same year; (3) an itemized estimate of anticipated revenues during the ensuing fiscal year from each source; (4) an itemized estimate of expenditures for such ensuing fiscal year; and (5) the amount of revenue surplus or deficit of the district at the beginning of the fiscal year for which estimates are being prepared. At the time of such publication, the board shall submit such district budget to the Commissioner of Transportation and the chairpersons and ranking members of the joint standing committees of the General Assembly having cognizance of matters relating to transportation and appropriations. Not less than two nor more than four weeks after such publication the board shall make such specific appropriations as appear advisable, but no appropriation for any purpose shall be made exceeding the amount published for that purpose and no appropriation shall be made for any purpose not published. If it becomes necessary during any fiscal year for the board to appropriate additional sums, the provisions of this section governing annual appropriations shall govern so far as they are applicable. The accounts of the district shall be audited in the manner provided by section 7-392.

Sec. 37. Section 17b-256f of the 2018 supplement to the general statutes, as amended by section 6 of public act 17-1 of the January special session, is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

The Commissioner of Social Services shall [ establish eligibility] increase income disregards used to determine eligibility by the Department of Social Services for the federal Qualified Medicare Beneficiary, the Specified Low-Income Medicare Beneficiary and the Qualifying Individual programs, administered in accordance with the provisions of 42 USC 1396d(p), by such amounts that shall result in persons with income that is (1) less than [ one hundred] two hundred eleven per cent of the federal poverty level qualifying for the Qualified Medicare Beneficiary program, (2) at or above [ one hundred] two hundred eleven per cent of the federal poverty level but less than [ one hundred twenty] two hundred thirty-one per cent of the federal poverty level qualifying for the Specified Low-Income Medicare Beneficiary program, and (3) at or above [ one hundred twenty] two hundred thirty-one per cent of the federal poverty level but less than [ one hundred thirty-five] two hundred forty-six per cent of the federal poverty level qualifying for the Qualifying Individual program. The commissioner shall not apply an asset test for eligibility under the Medicare Savings Program. The commissioner shall not consider as income Aid and Attendance pension benefits granted to a veteran, as defined in section 27-103, or the surviving spouse of such veteran. The Commissioner of Social Services, pursuant to section 17b-10, may implement policies and procedures to administer the provisions of this section while in the process of adopting such policies and procedures in regulation form, provided the commissioner prints notice of the intent to adopt the regulations on the department's Internet web site and the eRegulations System not later than twenty days after the date of implementation. Such policies and procedures shall be valid until the time final regulations are adopted.

Sec. 38. Section 8-119f of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Commissioner of Housing shall design, implement, operate and monitor a program of congregate housing. For the purpose of this program, the Commissioner of Housing shall consult with the Commissioner of [ Social] Rehabilitation Services for the provision of services for persons with physical disabilities in order to comply with the requirements of section 29-271.

Sec. 39. Section 17b-650a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) There is created a Department of Rehabilitation Services. [ The Department of Social Services shall provide administrative support services to the Department of Rehabilitation Services until the Department of Rehabilitation Services requests cessation of such services, or until June 30, 2013, whichever is earlier.] The Department of Rehabilitation Services shall be responsible for providing the following: (1) Services to persons who are deaf or hard of hearing; (2) services for persons who are blind or visually impaired; [ and] (3) rehabilitation services in accordance with the provisions of the general statutes concerning the Department of Rehabilitation Services; and (4) services for older persons and their families. The Department of Rehabilitation Services shall constitute a successor authority to the Bureau of Rehabilitative Services in accordance with the provisions of sections 4-38d, 4-38e and 4-39.

(b) The department head shall be the Commissioner of Rehabilitation Services, who shall be appointed by the Governor in accordance with the provisions of sections 4-5 to 4-8, inclusive, and shall have the powers and duties described in said sections. The Commissioner of Rehabilitation Services shall appoint such persons as may be necessary to administer the provisions of public act 11-44 and the Commissioner of Administrative Services shall fix the compensation of such persons in accordance with the provisions of section 4-40. The Commissioner of Rehabilitation Services may create such sections within the Department of Rehabilitation Services as will facilitate such administration, including a disability determinations section for which one hundred per cent federal funds may be accepted for the operation of such section in conformity with applicable state and federal regulations. The Commissioner of Rehabilitation Services may adopt regulations, in accordance with the provisions of chapter 54, to implement the purposes of the department as established by statute.

(c) The Commissioner of Rehabilitation Services shall, annually, in accordance with section 4-60, submit to the Governor a report in electronic format on the activities of the Department of Rehabilitation Services relating to services provided by the department to persons who (1) are blind or visually impaired, (2) are deaf or hard of hearing, [ or] (3) receive vocational rehabilitation services, or (4) are older persons or their families. The report shall include the data the department provides to the federal government that relates to the evaluation standards and performance indicators for the vocational rehabilitation services program. The commissioner shall submit the report in electronic format, in accordance with the provisions of section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to human services and appropriations and the budgets of state agencies.

(d) The functions, powers, duties and personnel of the former Department on Aging, or any subsequent division or portion of a division with similar functions, powers, duties and personnel, shall be transferred to the Department of Rehabilitation Services pursuant to the provisions of sections 4-38d, 4-38e and 4-39.

(e) The Department of Rehabilitation Services shall constitute a successor department to the former Department on Aging, in accordance with the provisions of sections 4-38d, 4-38e and 4-39. Wherever the words "Commissioner on Aging" are used in the general statutes, the words "Commissioner of Rehabilitation Services" shall be substituted in lieu thereof. Wherever the words "Department on Aging" are used in the general statutes, the words "Department of Rehabilitation Services" shall be substituted in lieu thereof. Any order or regulation of the former Department on Aging that is in force on the effective date of this section shall continue in force and effect as an order or regulation of the Department of Rehabilitation Services until amended, repealed or superseded pursuant to law.

(f) The Governor may, with the approval of the Finance Advisory Committee, transfer funds between the Department of Social Services and the Department of Rehabilitation Services pursuant to subsection (b) of section 4-87 during the fiscal year ending June 30, 2018.

(g) The Department of Rehabilitation Services is designated as the State Unit on Aging to administer, manage, design and advocate for benefits, programs and services for older persons and their families pursuant to the Older Americans Act. The department shall study continuously the conditions and needs of older persons in this state in relation to nutrition, transportation, home care, housing, income, employment, health, recreation and other matters. The department shall be responsible, in cooperation with federal, state, local and area planning agencies on aging, for the overall planning, development and administration of a comprehensive and integrated social service delivery system for older persons. The Department of Rehabilitation Services is designated as the state agency for the administration of nutritional programs for elderly persons described in section 17a-302, the fall prevention program described in section 17a-303a, the CHOICES program described in section 17a-314, the Aging and Disability Resource Center Program described in section 17a-316a, and the Alzheimer's respite program described in section 17b-349e.

Sec. 40. Section 17b-1 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) There is established a Department of Social Services. The department head shall be the Commissioner of Social Services, who shall be appointed by the Governor in accordance with the provisions of sections 4-5 to 4-8, inclusive, with the powers and duties therein prescribed.

(b) The Department of Social Services shall constitute a successor department to the [ Department on Aging,] Department of Income Maintenance and the Department of Human Resources in accordance with the provisions of sections 4-38d and 4-39.

(c) Wherever the words [ "Commissioner on Aging",] "Commissioner of Income Maintenance" or "Commissioner of Human Resources" are used in the general statutes, the words "Commissioner of Social Services" shall be substituted in lieu thereof. Wherever the words [ "Department on Aging",] "Department of Income Maintenance" or "Department of Human Resources" are used in the general statutes, "Department of Social Services" shall be substituted in lieu thereof.

(d) Any order or regulation of the Department of Income Maintenance [ ,] or the Department of Human Resources [ or the Department on Aging] which is in force on July 1, 1993, shall continue in force and effect as an order or regulation of the Department of Social Services until amended, repealed or superseded pursuant to law. [ Any order or regulation of the Department on Aging which is in force on the effective date of this section shall continue in force and effect as an order or regulation of the Department of Social Services until amended, repealed or superseded pursuant to law.] Where any order or regulation of said departments conflict, the Commissioner of Social Services may implement policies and procedures consistent with the provisions of public act 93-262 while in the process of adopting the policy or procedure in regulation form, provided notice of intention to adopt the regulations is [ printed in the Connecticut Law Journal] posted on the eRegulations System within twenty days of implementation. The policy or procedure shall be valid until the time final regulations are effective.

[ (e) The functions, powers, duties and personnel of the Department on Aging, or any subsequent division or portion of a division with similar functions, powers, personnel and duties, shall be transferred to the Department of Social Services pursuant to the provisions of sections 4-38d, 4-38e and 4-39.

(f) The Governor may, with the approval of the Finance Advisory Committee, transfer funds between the Department on Aging and the Department of Social Services pursuant to subsection (b) of section 4-87 during the fiscal year ending June 30, 2018.]

Sec. 41. Section 17b-2 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[ (a)] The Department of Social Services is designated as the state agency for the administration of (1) the Connecticut energy assistance program pursuant to the Low Income Home Energy Assistance Act of 1981; (2) the state plan for vocational rehabilitation services for the fiscal year ending June 30, 1994; (3) the refugee assistance program pursuant to the Refugee Act of 1980; (4) the legalization impact assistance grant program pursuant to the Immigration Reform and Control Act of 1986; (5) the temporary assistance for needy families program pursuant to the Personal Responsibility and Work Opportunity Reconciliation Act of 1996; (6) the Medicaid program pursuant to Title XIX of the Social Security Act; (7) the supplemental nutrition assistance program pursuant to the Food and Nutrition Act of 2008; (8) the state supplement to the Supplemental Security Income Program pursuant to the Social Security Act; (9) the state child support enforcement plan pursuant to Title IV-D of the Social Security Act; (10) the state social services plan for the implementation of the social services block grants and community services block grants pursuant to the Social Security Act; and (11) services for persons with autism spectrum disorder in accordance with sections 17a-215 and 17a-215c. [ ; (12) nutritional programs for elderly persons; and (13) the fall prevention program described in section 17a-303a.]

[ (b) The Department of Social Services is designated as the State Unit on Aging to administer, manage, design and advocate for benefits, programs and services for older persons and their families pursuant to the Older Americans Act. The department shall study continuously the conditions and needs of older persons in this state in relation to nutrition, transportation, home care, housing, income, employment, health, recreation and other matters. The department shall be responsible, in cooperation with federal, state, local and area planning agencies on aging, for the overall planning, development and administration of a comprehensive and integrated social service delivery system for older persons.]

Sec. 42. Subsection (c) of section 3-123aa of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) There is established an advisory committee to the Connecticut Homecare Option Program for the Elderly, which shall consist of the State Treasurer, the State Comptroller, the Commissioner of Social Services, the Commissioner of Rehabilitation Services, the director of the long-term care partnership policy program within the Office of Policy and Management, and the cochairpersons and ranking members of the joint standing committees of the General Assembly having cognizance of matters relating to aging, human services and finance, revenue and bonding, or their designees. The Governor shall appoint one provider of home care services for the elderly and a physician specializing in geriatric care. The advisory committee shall meet at least annually. The State Comptroller shall convene the meetings of the committee.

Sec. 43. Section 4-38c of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

There shall be within the executive branch of state government the following departments: Office of Policy and Management, Department of Administrative Services, Department of Revenue Services, Department of Banking, Department of Agriculture, Department of Children and Families, Department of Consumer Protection, Department of Correction, Department of Economic and Community Development, State Board of Education, Department of Emergency Services and Public Protection, Department of Energy and Environmental Protection, Department of Public Health, Board of Regents for Higher Education, Insurance Department, Labor Department, Department of Mental Health and Addiction Services, Department of Developmental Services, Department of Social Services, Department of Rehabilitation Services, Department of Transportation, Department of Motor Vehicles and Department of Veterans Affairs.

Sec. 44. Section 4-38c of the 2018 supplement to the general statutes, as amended by section 7 of public act 17-237 and section 287 of public act 17-2 of the June special session, is repealed and the following is substituted in lieu thereof (Effective July 1, 2019):

Sec. 45. Section 7-127b of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The chief elected official or the chief executive officer if by ordinance of each municipality shall appoint a municipal agent for elderly persons. Such agent shall be a member of an agency that serves elderly persons in the municipality or a responsible resident of the municipality who has demonstrated an interest in the elderly or has been involved in programs in the field of aging.

(b) The duties of the municipal agent may include, but shall not be limited to, (1) disseminating information to elderly persons, assisting such persons in learning about the community resources available to them and publicizing such resources and benefits; (2) assisting elderly persons to apply for federal and other benefits available to such persons; and (3) reporting to the chief elected official or chief executive officer of the municipality and the Department of [ Social] Rehabilitation Services any needs and problems of the elderly and any recommendations for action to improve services to the elderly.

(c) Each municipal agent shall serve for a term of two or four years, at the discretion of the appointing authority of each municipality, and may be reappointed. If more than one agent is necessary to carry out the purposes of this section, the appointing authority, in its discretion, may appoint one or more assistant agents. The town clerk in each municipality shall notify the Department of [ Social] Rehabilitation Services immediately of the appointment of a new municipal agent. Each municipality may provide to its municipal agent resources sufficient for such agent to perform the duties of the office.

(d) The Department of [ Social] Rehabilitation Services shall adopt and disseminate to municipalities guidelines as to the role and duties of municipal agents and such informational and technical materials as may assist such agents in performance of their duties. The department, in cooperation with the area agencies on aging, may provide training for municipal agents within the available resources of the department and of the agencies on aging.

Sec. 46. Subsection (a) of section 17a-302 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Department of [ Social] Rehabilitation Services shall be responsible for the administration of programs which provide nutritionally sound diets to needy older persons and for the expansion of such programs when possible. Such programs shall be continued in such a manner as to fully utilize congregate feeding and nutrition education of older citizens who qualify for such program.

Sec. 47. Section 17a-303a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Department of [ Social] Rehabilitation Services shall establish, within available appropriations, a fall prevention program. Within such program, the department shall:

(1) Promote and support research to: (A) Improve the identification, diagnosis, treatment and rehabilitation of older persons and others who have a high risk of falling; (B) improve data collection and analysis to identify risk factors for falls and factors that reduce the likelihood of falls; (C) design, implement and evaluate the most effective fall prevention interventions; (D) improve intervention strategies that have been proven effective in reducing falls by tailoring such strategies to specific populations of older persons; (E) maximize the dissemination of proven, effective fall prevention interventions; (F) assess the risk of falls occurring in various settings; (G) identify barriers to the adoption of proven interventions with respect to the prevention of falls among older persons; (H) develop, implement and evaluate the most effective approaches to reducing falls among high-risk older persons living in communities and long-term care and assisted living facilities; and (I) evaluate the effectiveness of community programs designed to prevent falls among older persons;

(2) Establish, in consultation with the Commissioner of Public Health, a professional education program in fall prevention, evaluation and management for physicians, allied health professionals and other health care providers who provide services for older persons in this state. The Commissioner of [ Social] Rehabilitation Services may contract for the establishment of such program through (A) a request for proposal process, (B) a competitive grant program, or (C) cooperative agreements with qualified organizations, institutions or consortia of qualified organizations and institutions;

(3) Oversee and support demonstration and research projects to be carried out by organizations, institutions or consortia of organizations and institutions deemed qualified by the Commissioner of [ Social] Rehabilitation Services. Such demonstration and research projects may be in the following areas:

(B) Programs designed for community-dwelling older persons that use fall intervention approaches, including physical activity, medication assessment and reduction of medication when possible, vision enhancement and home-modification strategies;

(C) Programs that target new fall victims who are at a high risk for second falls and that are designed to maximize independence and quality of life for older persons, particularly those older persons with functional limitations; and

(D) Private sector and public-private partnerships to develop technologies to prevent falls among older persons and prevent or reduce injuries when falls occur; and

(4) Award grants to, or enter into contracts or cooperative agreements with, organizations, institutions or consortia of organizations and institutions deemed qualified by the Commissioner of [ Social] Rehabilitation Services to design, implement and evaluate fall prevention programs using proven intervention strategies in residential and institutional settings.

(b) In awarding any grants or entering into any agreements or contracts after October 1, 2017, the Commissioner of [ Social] Rehabilitation Services shall determine appropriate data and program outcome measures, including fall prevention program outcome measures, as applicable, that the recipient organization, institution or consortia of organizations and institutions shall collect and report to the commissioner and the frequency of such reports.

Sec. 48. Section 17a-304 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The state shall be divided into five elderly planning and service areas, in accordance with federal law and regulations, each having an area agency on aging to carry out the mandates of the federal Older Americans Act of 1965, as amended. The area agencies shall (1) represent older persons within their geographic areas, (2) develop an area plan for approval by the Department of [ Social] Rehabilitation Services and upon such approval administer the plan, (3) coordinate and assist local public and nonprofit, private agencies in the development of programs, (4) receive and distribute federal and state funds for such purposes, in accordance with applicable law, and (5) carry out any additional duties and functions required by federal law and regulations.

Sec. 49. Section 17a-305 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Department of [ Social] Rehabilitation Services shall equitably allocate, in accordance with federal law, federal funds received under Title IIIB and IIIC of the Older Americans Act to the five area agencies on aging established pursuant to section 17a-304. The department, before seeking federal approval to spend any amount above that allotted for administrative expenses under said act, shall inform the joint standing committees of the General Assembly having cognizance of matters relating to aging and human services that it is seeking such approval.

(b) Sixty per cent of the state funds appropriated to the five area agencies on aging for elderly nutrition and social services shall be allocated in the same proportion as allocations made pursuant to subsection (a) of this section. Forty per cent of all state funds appropriated to the five area agencies on aging for elderly nutrition and social services used for purposes other than the required nonfederal matching funds shall be allocated at the discretion of the Commissioner of [ Social] Rehabilitation Services, in consultation with the five area agencies on aging, based on their need for such funds. Any state funds appropriated to the five area agencies on aging for administrative expenses shall be allocated equally.

(c) The Department of [ Social] Rehabilitation Services, in consultation with the five area agencies on aging, shall review the method of allocation set forth in subsection (a) of this section and shall report any findings or recommendations to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and human services.

(d) An area agency may request a person participating in the elderly nutrition program to pay a voluntary fee for meals furnished, except that no eligible person shall be denied a meal due to an inability to pay such fee.

Sec. 50. Section 17a-306 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of [ Social] Rehabilitation Services shall adopt regulations, in accordance with the provisions of chapter 54, to carry out the purposes, programs and services authorized pursuant to the Older Americans Act of 1965, as amended from time to time. The department may operate under any new policy necessary to conform to a requirement of a federal or joint state and federal program while it is in the process of adopting the policy in regulation form, provided the department posts such policy on the eRegulations System not later than twenty days after adopting the policy. Such policy shall be valid until the time final regulations are effective.

Sec. 51. Section 17a-310 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of [ Social] Rehabilitation Services may make a grant to any city, town or borough or public or private agency, organization or institution for the following purposes: (1) For community planning and coordination of programs carrying out the purposes of the Older Americans Act of 1965, as amended; (2) for demonstration programs or activities particularly valuable in carrying out such purposes; (3) for training of special personnel needed to carry out such programs and activities; (4) for establishment of new or expansion of existing programs to carry out such purposes, including establishment of new or expansion of existing centers of service for older persons, providing recreational, cultural and other leisure time activities, and informational, transportation, referral and preretirement and postretirement counseling services for older persons and assisting such persons in providing volunteer community or civic services, except that no costs of construction, other than for minor alterations and repairs, shall be included in such establishment or expansion; and (5) for programs to develop or demonstrate approaches, methods and techniques for achieving or improving coordination of community services for older or aging persons and such other programs and services as may be allowed under Title III of the Older Americans Act of 1965, as amended, or to evaluate these approaches, techniques and methods, as well as others which may assist older or aging persons to enjoy wholesome and meaningful living and to continue to contribute to the strength and welfare of the state and nation.

Sec. 52. Section 17a-313 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of [ Social] Rehabilitation Services may use moneys appropriated for the purposes of section 17a-310 for the expenses of administering the grant program under said section, provided the total of such moneys so used shall not exceed five per cent of the moneys so appropriated.

Sec. 53. Section 17a-314 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(1) "CHOICES" means Connecticut's programs for health insurance assistance, outreach, information and referral, counseling and eligibility screening; and

(2) "CHOICES health insurance assistance program" means the federally recognized state health insurance assistance program funded pursuant to P.L. 101-508 and administered by the Department of [ Social] Rehabilitation Services, in conjunction with the area agencies on aging and the Center for Medicare Advocacy, that provides free information and assistance related to health insurance issues and concerns of older persons and other Medicare beneficiaries in Connecticut.

(b) The Department of [ Social] Rehabilitation Services shall administer the CHOICES health insurance assistance program, which shall be a comprehensive Medicare advocacy program that provides assistance to Connecticut residents who are Medicare beneficiaries.

(c) The program shall provide: (1) Toll-free telephone access for consumers to obtain advice and information on Medicare benefits, including prescription drug benefits available through the Medicare Part D program, the Medicare appeals process, health insurance matters applicable to Medicare beneficiaries and long-term care options available in the state at least five days per week during normal business hours; (2) information, advice and representation, where appropriate, concerning the Medicare appeals process, by a qualified attorney or paralegal at least five days per week during normal business hours; (3) information through appropriate means and format, including written materials, to Medicare beneficiaries, their families, senior citizens and organizations regarding Medicare benefits, including prescription drug benefits available through Medicare Part D and other pharmaceutical drug company programs and long-term care options available in the state; (4) information concerning Medicare plans and services, private insurance policies and federal and state-funded programs that are available to beneficiaries to supplement Medicare coverage; (5) information permitting Medicare beneficiaries to compare and evaluate their options for delivery of Medicare and supplemental insurance services; (6) information concerning the procedure to appeal a denial of care and the procedure to request an expedited appeal of a denial of care; and (7) any other information the program or the Commissioner of [ Social] Rehabilitation Services deems relevant to Medicare beneficiaries.

(d) The Commissioner of [ Social] Rehabilitation Services may include any additional functions necessary to conform to federal grant requirements.

(e) All hospitals, as defined in section 19a-490, which treat persons covered by Medicare Part A shall: (1) Notify incoming patients covered by Medicare of the availability of the services established pursuant to subsection (c) of this section, (2) post or cause to be posted in a conspicuous place therein the toll-free number established pursuant to subsection (c) of this section, and (3) provide each Medicare patient with the toll-free number and information on how to access the CHOICES program.

(f) The Commissioner of [ Social] Rehabilitation Services may adopt regulations, in accordance with chapter 54, as necessary to implement the provisions of this section.

Sec. 54. Subsection (a) of section 17a-316a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Commissioner of [ Social] Rehabilitation Services shall develop and administer a program to provide a single, coordinated system of information and access for individuals seeking long-term support, including in-home, community-based and institutional services. The program shall be the state Aging and Disability Resource Center Program in accordance with the federal Older Americans Act Amendments of 2006, P.L. 109-365 and shall be administered as part of the Department of [ Social] Rehabilitation Services' CHOICES program in accordance with subdivision (1) of subsection (a) of section 17a-314. Consumers served by the program shall include, but not be limited to, those sixty years of age or older and those eighteen years of age or older with disabilities and caregivers.

Sec. 55. Section 17a-405 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(1) "State agency" means the [ Office of Policy and Management] Department of Rehabilitation Services.

(2) "Office" means the Office of the Long-Term Care Ombudsman established in this section.

(4) "Program" means the long-term care ombudsman program established in this section.

(5) "Representative" includes a regional ombudsman, a residents' advocate or an employee of the Office of the Long-Term Care Ombudsman who is individually designated by the State Ombudsman.

(6) "Resident" means an older individual who resides in or is a patient in a long-term care facility who is sixty years of age or older.

(7) "Long-term care facility" means any skilled nursing facility, as defined in Section 1819(a) of the Social Security Act, (42 USC 1395i-3(a)) any nursing facility, as defined in Section 1919(a) of the Social Security Act, (42 USC 1396r(a)) a board and care facility as defined in Section 102(19) of the federal Older Americans Act, (42 USC 3002(19)) and for purposes of ombudsman program coverage, an institution regulated by the state pursuant to Section 1616(e) of the Social Security Act, (42 USC 1382e(e)) and any other adult care home similar to a facility or nursing facility or board and care home.

(8) [ "Secretary" means the Secretary of the Office of Policy and Management] "Commissioner" means the Commissioner of Rehabilitation Services.

(9) "Applicant" means an older individual who has applied for admission to a long-term care facility.

(b) There is established an independent Office of the Long-Term Care Ombudsman within the [ Office of Policy and Management] Department of Rehabilitation Services. The [ Secretary of the Office of Policy and Management] Commissioner of Rehabilitation Services shall appoint a State Ombudsman who shall be selected from among individuals with expertise and experience in the fields of long-term care and advocacy to head the office and the State Ombudsman shall appoint assistant regional ombudsmen. In the event the State Ombudsman or an assistant regional ombudsman is unable to fulfill the duties of the office, the [ secretary] commissioner shall appoint an acting State Ombudsman and the State Ombudsman shall appoint an acting assistant regional ombudsman.

(c) Notwithstanding the provisions of subsection (b) of this section, on and after July 1, 1990, the positions of State Ombudsman and regional ombudsmen shall be classified service positions. The State Ombudsman and regional ombudsmen holding said positions on said date shall continue to serve in their positions as if selected through classified service procedures. As vacancies occur in such positions thereafter, such vacancies shall be filled in accordance with classified service procedures.

Sec. 56. Section 17a-407 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

No person may perform any functions as a residents' advocate until the person has successfully completed a course of training required by the State Ombudsman. Any residents' advocate who fails to complete such a course within a reasonable time after appointment may be removed by the State Ombudsman or the regional ombudsman for the region in which such residents' advocate serves. The [ Secretary of the Office of Policy and Management] Commissioner of Rehabilitation Services, after consultation with the State Ombudsman, shall adopt regulations, in accordance with the provisions of chapter 54, to carry out the provisions of this section. Such regulations shall include, but not be limited to, the course of training required by this [ subsection] section.

Sec. 57. Section 17a-416 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The [ Secretary of the Office of Policy and Management] Commissioner of Rehabilitation Services, after consultation with the State Ombudsman, shall adopt regulations in accordance with the provisions of chapter 54, to carry out the provisions of sections 17a-405 to 17a-417, inclusive, 19a-531 and 19a-532.

Sec. 58. Section 17a-417 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The [ Secretary of the Office of Policy and Management] Commissioner of Rehabilitation Services shall require the State Ombudsman to:

(A) Describing the activities carried out by the office in the year for which the report is prepared;

(D) Containing recommendations for (i) improving the quality of the care and life of the residents, and (ii) protecting the health, safety, welfare and rights of the residents;

(E) (i) Analyzing the success of the program including success in providing services to residents of long-term care facilities; and (ii) identifying barriers that prevent the optimal operation of the program; and

(F) Providing policy, regulatory and legislative recommendations to solve identified problems, to resolve the complaints, to improve the quality of the care and life of residents, to protect the health, safety, welfare and rights of residents and to remove the barriers that prevent the optimal operation of the program.

(2) Analyze, comment on and monitor the development and implementation of federal, state and local laws, regulations and other government policies and actions that pertain to long-term care facilities and services, and to the health, safety, welfare and rights of residents in the state, and recommend any changes in such laws, regulations and policies as the office determines to be appropriate.

(3) (A) Provide such information as the office determines to be necessary to public and private agencies, legislators and other persons, regarding (i) the problems and concerns of older individuals residing in long-term care facilities; and (ii) recommendations related to the problems and concerns; and (B) make available to the public and submit to the federal assistant secretary for aging, the Governor, the General Assembly, the Department of Public Health and other appropriate governmental entities, each report prepared under subdivision (1) of this section.

Sec. 59. Subsection (c) of section 17a-411 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) The Commissioner of [ Social] Rehabilitation Services shall have authority to seek funding for the purposes contained in this section from public and private sources, including but not limited to any federal or state funded programs.

Sec. 60. Subsection (b) of section 17a-667 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) The council shall consist of the following members: (1) The Secretary of the Office of Policy and Management, or the secretary's designee; (2) the Commissioners of Children and Families, Consumer Protection, Correction, Education, Mental Health and Addiction Services, Public Health, Emergency Services and Public Protection, Rehabilitation Services and Social Services, and the Insurance Commissioner, or their designees; (3) the Chief Court Administrator, or the Chief Court Administrator's designee; (4) the chairperson of the Board of Regents for Higher Education, or the chairperson's designee; (5) the president of The University of Connecticut, or the president's designee; (6) the Chief State's Attorney, or the Chief State's Attorney's designee; (7) the Chief Public Defender, or the Chief Public Defender's designee; and (8) the cochairpersons and ranking members of the joint standing committees of the General Assembly having cognizance of matters relating to public health, criminal justice and appropriations, or their designees. The Commissioner of Mental Health and Addiction Services and the Commissioner of Children and Families shall be cochairpersons of the council and may jointly appoint up to seven individuals to the council as follows: (A) Two individuals in recovery from a substance use disorder or representing an advocacy group for individuals with a substance use disorder; (B) a provider of community-based substance abuse services for adults; (C) a provider of community-based substance abuse services for adolescents; (D) an addiction medicine physician; (E) a family member of an individual in recovery from a substance use disorder; and (F) an emergency medicine physician currently practicing in a Connecticut hospital. The cochairpersons of the council may establish subcommittees and working groups and may appoint individuals other than members of the council to serve as members of the subcommittees or working groups. Such individuals may include, but need not be limited to: (i) Licensed alcohol and drug counselors; (ii) pharmacists; (iii) municipal police chiefs; (iv) emergency medical services personnel; and (v) representatives of organizations that provide education, prevention, intervention, referrals, rehabilitation or support services to individuals with substance use disorder or chemical dependency.

Sec. 61. Subsection (b) of section 17b-4 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) The Department of Social Services, in conjunction with the Department of Public Health and the Department of Rehabilitation Services, may adopt regulations in accordance with the provisions of chapter 54 to establish requirements with respect to the submission of reports concerning financial solvency and quality of care by nursing homes for the purpose of determining the financial viability of such homes, identifying homes that appear to be experiencing financial distress and examining the underlying reasons for such distress. Such reports shall be submitted to the Nursing Home Financial Advisory Committee established under section 17b-339.

Sec. 62. Section 17b-251 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of [ Social] Rehabilitation Services shall establish an outreach program to educate consumers as to: (1) The need for long-term care; (2) mechanisms for financing such care; (3) the availability of long-term care insurance; and (4) the asset protection provided under sections 17b-252 to 17b-254, inclusive, and 38a-475. The Department of [ Social] Rehabilitation Services shall provide public information to assist individuals in choosing appropriate insurance coverage.

Sec. 63. Subsection (c) of section 17b-337 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) The Long-Term Care Planning Committee shall consist of: (1) The chairpersons and ranking members of the joint standing committees of the General Assembly having cognizance of matters relating to human services, public health, elderly services and long-term care; (2) the Commissioner of Social Services, or the commissioner's designee; (3) one member of the Office of Policy and Management appointed by the Secretary of the Office of Policy and Management; (4) two members from the Department of Public Health appointed by the Commissioner of Public Health, one of whom is from the Office of Health Care Access division of the department; (5) one member from the Department of Housing appointed by the Commissioner of Housing; (6) one member from the Department of Developmental Services appointed by the Commissioner of Developmental Services; (7) one member from the Department of Mental Health and Addiction Services appointed by the Commissioner of Mental Health and Addiction Services; (8) one member from the Department of Transportation appointed by the Commissioner of Transportation; [ and] (9) one member from the Department of Children and Families appointed by the Commissioner of Children and Families; and (10) one member from the Department of Rehabilitation Services appointed by the Commissioner of Rehabilitation Services. The committee shall convene no later than ninety days after June 4, 1998. Any vacancy shall be filled by the appointing authority. The chairperson shall be elected from among the members of the committee. The committee shall seek the advice and participation of any person, organization or state or federal agency it deems necessary to carry out the provisions of this section.

Sec. 64. Section 17b-349e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(1) "Respite care services" means support services which provide short-term relief from the demands of ongoing care for an individual with Alzheimer's disease.

(2) "Caretaker" means a person who has the responsibility for the care of an individual with Alzheimer's disease or has assumed the responsibility for such individual voluntarily, by contract or by order of a court of competent jurisdiction.

(3) "Copayment" means a payment made by or on behalf of an individual with Alzheimer's disease for respite care services.

(4) "Individual with Alzheimer's disease" means an individual with Alzheimer's disease or related disorders.

(b) The Commissioner of [ Social] Rehabilitation Services shall operate a program, within available appropriations, to provide respite care services for caretakers of individuals with Alzheimer's disease, provided such individuals with Alzheimer's disease meet the requirements set forth in subsection (c) of this section. Such respite care services may include, but need not be limited to (1) homemaker services; (2) adult day care; (3) temporary care in a licensed medical facility; (4) home-health care; (5) companion services; or (6) personal care assistant services. Such respite care services may be administered directly by the Department of [ Social] Rehabilitation Services, or through contracts for services with providers of such services, or by means of direct subsidy to caretakers of individuals with Alzheimer's disease to purchase such services.

(c) (1) No individual with Alzheimer's disease may participate in the program if such individual (A) has an annual income of more than forty-one thousand dollars or liquid assets of more than one hundred nine thousand dollars, or (B) is receiving services under the Connecticut home-care program for the elderly. On July 1, 2009, and annually thereafter, the commissioner shall increase such income and asset eligibility criteria over that of the previous fiscal year to reflect the annual cost of living adjustment in Social Security income, if any.

(2) No individual with Alzheimer's disease who participates in the program may receive more than three thousand five hundred dollars for services under the program in any fiscal year or receive more than thirty days of out-of-home respite care services other than adult day care services under the program in any fiscal year, except that the commissioner shall adopt regulations pursuant to subsection (d) of this section to provide up to seven thousand five hundred dollars for services to a participant in the program who demonstrates a need for additional services.

(3) The commissioner may require an individual with Alzheimer's disease who participates in the program to pay a copayment for respite care services under the program, except the commissioner may waive such copayment upon demonstration of financial hardship by such individual.

(d) The commissioner shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this section. Such regulations shall include, but need not be limited to (1) standards for eligibility for respite care services; (2) the basis for priority in receiving services; (3) qualifications and requirements of providers, which shall include specialized training in Alzheimer's disease, dementia and related disorders; (4) a requirement that providers accredited by the Joint Commission on the Accreditation of Healthcare Organizations, when available, receive preference in contracting for services; (5) provider reimbursement levels; (6) limits on services and cost of services; and (7) a fee schedule for copayments.

(e) The [ Commissioner of Social Services] commissioner may allocate any funds appropriated in excess of five hundred thousand dollars for the program among the five area agencies on aging according to need, as determined by [ said] the commissioner.

Sec. 65. Subsection (d) of section 17b-352 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) Any facility acting pursuant to subdivision (3) of subsection (b) of this section shall provide written notice, at the same time it submits its letter of intent, to all patients, guardians or conservators, if any, or legally liable relatives or other responsible parties, if known, and shall post such notice in a conspicuous location at the facility. The facility's written notice shall be accompanied by an informational letter issued jointly from the Office of the Long-Term Care Ombudsman and the Department of [ Social] Rehabilitation Services on patients' rights and services available as they relate to the letter of intent. The notice shall state the following: (1) The projected date the facility will be submitting its certificate of need application, (2) that only the Department of Social Services has the authority to either grant, modify or deny the application, (3) that the Department of Social Services has up to ninety days to grant, modify or deny the certificate of need application, (4) a brief description of the reason or reasons for submitting a request for permission, (5) that no patient shall be involuntarily transferred or discharged within or from a facility pursuant to state and federal law because of the filing of the certificate of need application, (6) that all patients have a right to appeal any proposed transfer or discharge, and (7) the name, mailing address and telephone number of the Office of the Long-Term Care Ombudsman and local legal aid office.

Sec. 66. Section 21a-3a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of Consumer Protection, in collaboration with the Department of [ Social] Rehabilitation Services, shall conduct a public awareness campaign, within available funding, to educate elderly consumers and caregivers on ways to resist aggressive marketing tactics and scams.

Sec. 67. Section 38a-47 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

All domestic insurance companies and other domestic entities subject to taxation under chapter 207 shall, in accordance with section 38a-48, annually pay to the Insurance Commissioner, for deposit in the Insurance Fund established under section 38a-52a, an amount equal to the actual expenditures made by the Insurance Department during each fiscal year, and the actual expenditures made by the Office of the Healthcare Advocate, including the cost of fringe benefits for department and office personnel as estimated by the Comptroller, plus (1) the expenditures made on behalf of the department and the office from the Capital Equipment Purchase Fund pursuant to section 4a-9 for such year, and (2) the amount appropriated to the Department of [ Social] Rehabilitation Services for the fall prevention program established in section 17a-303a from the Insurance Fund for the fiscal year, but excluding expenditures paid for by fraternal benefit societies, foreign and alien insurance companies and other foreign and alien entities under sections 38a-49 and 38a-50. Payments shall be made by assessment of all such domestic insurance companies and other domestic entities calculated and collected in accordance with the provisions of section 38a-48. Any such domestic insurance company or other domestic entity aggrieved because of any assessment levied under this section may appeal therefrom in accordance with the provisions of section 38a-52.

Sec. 68. Section 38a-48 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) On or before June thirtieth, annually, the Commissioner of Revenue Services shall render to the Insurance Commissioner a statement certifying the amount of taxes or charges imposed on each domestic insurance company or other domestic entity under chapter 207 on business done in this state during the preceding calendar year. The statement for local domestic insurance companies shall set forth the amount of taxes and charges before any tax credits allowed as provided in subsection (a) of section 12-202.

(b) On or before July thirty-first, annually, the Insurance Commissioner and the Office of the Healthcare Advocate shall render to each domestic insurance company or other domestic entity liable for payment under section 38a-47: (1) A statement that includes (A) the amount appropriated to the Insurance Department and the Office of the Healthcare Advocate for the fiscal year beginning July first of the same year, (B) the cost of fringe benefits for department and office personnel for such year, as estimated by the Comptroller, (C) the estimated expenditures on behalf of the department and the office from the Capital Equipment Purchase Fund pursuant to section 4a-9 for such year, and (D) the amount appropriated to the Department of [ Social] Rehabilitation Services for the fall prevention program established in section 17a-303a from the Insurance Fund for the fiscal year; (2) a statement of the total taxes imposed on all domestic insurance companies and domestic insurance entities under chapter 207 on business done in this state during the preceding calendar year; and (3) the proposed assessment against that company or entity, calculated in accordance with the provisions of subsection (c) of this section, provided for the purposes of this calculation the amount appropriated to the Insurance Department and the Office of the Healthcare Advocate plus the cost of fringe benefits for department and office personnel and the estimated expenditures on behalf of the department and the office from the Capital Equipment Purchase Fund pursuant to section 4a-9 shall be deemed to be the actual expenditures of the department and the office, and the amount appropriated to the Department of [ Social] Rehabilitation Services from the Insurance Fund for the fiscal year for the fall prevention program established in section 17a-303a shall be deemed to be the actual expenditures for the program.

(c) (1) The proposed assessments for each domestic insurance company or other domestic entity shall be calculated by (A) allocating twenty per cent of the amount to be paid under section 38a-47 among the domestic entities organized under sections 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, in proportion to their respective shares of the total taxes and charges imposed under chapter 207 on such entities on business done in this state during the preceding calendar year, and (B) allocating eighty per cent of the amount to be paid under section 38a-47 among all domestic insurance companies and domestic entities other than those organized under sections 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, in proportion to their respective shares of the total taxes and charges imposed under chapter 207 on such domestic insurance companies and domestic entities on business done in this state during the preceding calendar year, provided if there are no domestic entities organized under sections 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, at the time of assessment, one hundred per cent of the amount to be paid under section 38a-47 shall be allocated among such domestic insurance companies and domestic entities.

(2) When the amount any such company or entity is assessed pursuant to this section exceeds twenty-five per cent of the actual expenditures of the Insurance Department and the Office of the Healthcare Advocate, such excess amount shall not be paid by such company or entity but rather shall be assessed against and paid by all other such companies and entities in proportion to their respective shares of the total taxes and charges imposed under chapter 207 on business done in this state during the preceding calendar year, except that for purposes of any assessment made to fund payments to the Department of Public Health to purchase vaccines, such company or entity shall be responsible for its share of the costs, notwithstanding whether its assessment exceeds twenty-five per cent of the actual expenditures of the Insurance Department and the Office of the Healthcare Advocate. The provisions of this subdivision shall not be applicable to any corporation which has converted to a domestic mutual insurance company pursuant to section 38a-155 upon the effective date of any public act which amends said section to modify or remove any restriction on the business such a company may engage in, for purposes of any assessment due from such company on and after such effective date.

(d) For purposes of calculating the amount of payment under section 38a-47, as well as the amount of the assessments under this section, the "total taxes imposed on all domestic insurance companies and other domestic entities under chapter 207" shall be based upon the amounts shown as payable to the state for the calendar year on the returns filed with the Commissioner of Revenue Services pursuant to chapter 207; with respect to calculating the amount of payment and assessment for local domestic insurance companies, the amount used shall be the taxes and charges imposed before any tax credits allowed as provided in subsection (a) of section 12-202.

(e) On or before September thirtieth, annually, for each fiscal year ending prior to July 1, 1990, the Insurance Commissioner and the Healthcare Advocate, after receiving any objections to the proposed assessments and making such adjustments as in their opinion may be indicated, shall assess each such domestic insurance company or other domestic entity an amount equal to its proposed assessment as so adjusted. Each domestic insurance company or other domestic entity shall pay to the Insurance Commissioner on or before October thirty-first an amount equal to fifty per cent of its assessment adjusted to reflect any credit or amount due from the preceding fiscal year as determined by the commissioner under subsection (g) of this section. Each domestic insurance company or other domestic entity shall pay to the Insurance Commissioner on or before the following April thirtieth, the remaining fifty per cent of its assessment.

(f) On or before September first, annually, for each fiscal year ending after July 1, 1990, the Insurance Commissioner and the Healthcare Advocate, after receiving any objections to the proposed assessments and making such adjustments as in their opinion may be indicated, shall assess each such domestic insurance company or other domestic entity an amount equal to its proposed assessment as so adjusted. Each domestic insurance company or other domestic entity shall pay to the Insurance Commissioner (1) on or before June 30, 1990, and on or before June thirtieth annually thereafter, an estimated payment against its assessment for the following year equal to twenty-five per cent of its assessment for the fiscal year ending such June thirtieth, (2) on or before September thirtieth, annually, twenty-five per cent of its assessment adjusted to reflect any credit or amount due from the preceding fiscal year as determined by the commissioner under subsection (g) of this section, and (3) on or before the following December thirty-first and March thirty-first, annually, each domestic insurance company or other domestic entity shall pay to the Insurance Commissioner the remaining fifty per cent of its proposed assessment to the department in two equal installments.

(g) If the actual expenditures for the fall prevention program established in section 17a-303a are less than the amount allocated, the Commissioner of [ Social] Rehabilitation Services shall notify the Insurance Commissioner and the Healthcare Advocate. Immediately following the close of the fiscal year, the Insurance Commissioner and the Healthcare Advocate shall recalculate the proposed assessment for each domestic insurance company or other domestic entity in accordance with subsection (c) of this section using the actual expenditures made by the Insurance Department and the Office of the Healthcare Advocate during that fiscal year, the actual expenditures made on behalf of the department and the office from the Capital Equipment Purchase Fund pursuant to section 4a-9 and the actual expenditures for the fall prevention program. On or before July thirty-first, the Insurance Commissioner and the Healthcare Advocate shall render to each such domestic insurance company and other domestic entity a statement showing the difference between their respective recalculated assessments and the amount they have previously paid. On or before August thirty-first, the Insurance Commissioner and the Healthcare Advocate, after receiving any objections to such statements, shall make such adjustments which in their opinion may be indicated, and shall render an adjusted assessment, if any, to the affected companies.

(h) If any assessment is not paid when due, a penalty of twenty-five dollars shall be added thereto, and interest at the rate of six per cent per annum shall be paid thereafter on such assessment and penalty.

(i) The [ commissioner] Insurance Commissioner shall deposit all payments made under this section with the State Treasurer. On and after June 6, 1991, the moneys so deposited shall be credited to the Insurance Fund established under section 38a-52a and shall be accounted for as expenses recovered from insurance companies.

Sec. 69. Section 38a-475 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Insurance Department shall only precertify long-term care insurance policies that (1) alert the purchaser to the availability of consumer information and public education provided by the Department of [ Social] Rehabilitation Services pursuant to section 17b-251; (2) offer the option of home and community-based services in addition to nursing home care; (3) in all home care plans, include case management services delivered by an access agency approved by the Office of Policy and Management and the Department of Social Services as meeting the requirements for such agency as defined in regulations adopted pursuant to subsection (e) of section 17b-342, which services shall include, but need not be limited to, the development of a comprehensive individualized assessment and care plan and, as needed, the coordination of appropriate services and the monitoring of the delivery of such services; (4) provide inflation protection; (5) provide for the keeping of records and an explanation of benefit reports on insurance payments which count toward Medicaid resource exclusion; and (6) provide the management information and reports necessary to document the extent of Medicaid resource protection offered and to evaluate the Connecticut Partnership for Long-Term Care. No policy shall be precertified if it requires prior hospitalization or a prior stay in a nursing home as a condition of providing benefits. The commissioner may adopt regulations, in accordance with chapter 54, to carry out the precertification provisions of this section.

Sec. 70. Section 17a-302a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Department of [ Social] Rehabilitation Services shall hold quarterly meetings with nutrition service stakeholders to (1) develop recommendations to address complexities in the administrative processes of nutrition services programs, (2) establish quality control benchmarks in such programs, and (3) help move toward greater quality, efficiency and transparency in the elderly nutrition program. Stakeholders shall include, but need not be limited to, (A) one representative of each of the following: (i) Area agencies on aging, (ii) access agencies, (iii) the Commission on Women, Children and Seniors, and (iv) nutrition providers, and (B) one or more representatives of (i) food security programs, (ii) contractors, (iii) nutrition host sites, and (iv) consumers.

Sec. 71. Subsection (c) of section 17b-28 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(1) The chairpersons and ranking members of the joint standing committees of the General Assembly having cognizance of matters relating to aging, human services, public health and appropriations and the budgets of state agencies, or their designees;

(2) Five appointed by the speaker of the House of Representatives, one of whom shall be a member of the General Assembly, one of whom shall be a community provider of adult Medicaid health services, one of whom shall be a recipient of Medicaid benefits for the aged, blind and disabled or an advocate for such a recipient, one of whom shall be a representative of the state's federally qualified health clinics and one of whom shall be a member of the Connecticut Hospital Association;

(3) Five appointed by the president pro tempore of the Senate, one of whom shall be a member of the General Assembly, one of whom shall be a representative of the home health care industry, one of whom shall be a primary care medical home provider, one of whom shall be an advocate for Department of Children and Families foster families and one of whom shall be a representative of the business community with experience in cost efficiency management;

(4) Three appointed by the majority leader of the House of Representatives, one of whom shall be an advocate for persons with substance abuse disabilities, one of whom shall be a Medicaid dental provider and one of whom shall be a representative of the for-profit nursing home industry;

(5) Three appointed by the majority leader of the Senate, one of whom shall be a representative of school-based health centers, one of whom shall be a recipient of benefits under the HUSKY Health program and one of whom shall be a physician who serves Medicaid clients;

(6) Three appointed by the minority leader of the House of Representatives, one of whom shall be an advocate for persons with disabilities, one of whom shall be a dually eligible Medicaid-Medicare beneficiary or an advocate for such a beneficiary and one of whom shall be a representative of the not-for-profit nursing home industry;

(7) Three appointed by the minority leader of the Senate, one of whom shall be a low-income adult recipient of Medicaid benefits or an advocate for such a recipient, one of whom shall be a representative of hospitals and one of whom shall be a representative of the business community with experience in cost efficiency management;

(8) The executive director of the Commission on Women, Children and Seniors or the executive director's designee;

(9) A member of the Commission on Women, Children and Seniors, designated by the executive director;

(11) The Commissioners of Social Services, Children and Families, Public Health, Developmental Services, Rehabilitation Services and Mental Health and Addiction Services, or their designees, who shall be ex-officio nonvoting members;

(12) The Comptroller, or the Comptroller's designee, who shall be an ex-officio nonvoting member;

(13) The Secretary of the Office of Policy and Management, or the secretary's designee, who shall be an ex-officio nonvoting member; and

(14) One representative of an administrative services organization which contracts with the Department of Social Services in the administration of the Medicaid program, who shall be a nonvoting member.

Sec. 72. Subdivision (1) of subsection (i) of section 17b-342 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(i) (1) On and after July 1, [ 2015] 2018, the Commissioner of Social Services shall, within available appropriations, administer a state-funded portion of the program for persons (A) who are sixty-five years of age and older; (B) who are inappropriately institutionalized or at risk of inappropriate institutionalization; (C) whose income is less than or equal to the amount allowed under subdivision (3) of subsection (a) of this section; [ and] (D) whose assets, if single, do not exceed one hundred fifty per cent of the federal minimum community spouse protected amount pursuant to 42 USC 1396r-5(f)(2) or, if married, the couple's assets do not exceed two hundred per cent of said community spouse protected amount; [ . For program applications received by the Department of Social Services for the fiscal years ending June 30, 2016, and June 30, 2017, only persons] and (E) who require the level of care provided in a nursing home. [ shall be eligible for the state-funded portion of the program, except for] Eligible persons for the state-funded portion of the program shall also include persons residing in affordable housing under the assisted living demonstration project established pursuant to section 17b-347e and persons who are enrolled in the program on June 30, 2018, who are otherwise eligible in accordance with this section.

Sec. 73. Subsection (a) of section 17b-239 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Medicaid rates paid to acute care hospitals, including children's hospitals, shall be based on diagnosis-related groups established and periodically rebased by the Commissioner of Social Services in accordance with 42 USC 1396a(a)(30)(A), provided the Department of Social Services completes a fiscal analysis of the impact of such rate payment system on each hospital. The commissioner shall, in accordance with the provisions of section 11-4a, file a report on the results of the fiscal analysis not later than six months after implementing the rate payment system with the joint standing committees of the General Assembly having cognizance of matters relating to human services and appropriations and the budgets of state agencies. Within available appropriations, the commissioner shall annually determine in-patient payments for each hospital by multiplying diagnosis-related group relative weights by a base rate. Over a period of up to four years beginning on or after January 1, 2016, within available appropriations and at the discretion of the commissioner, the Department of Social Services shall transition hospital-specific, diagnosis-related group base rates to state-wide diagnosis-related group base rates by peer groups determined by the commissioner. For the purposes of this subsection and subsection (c) of this section, "peer group" means a group comprised of one of the following categories of acute care hospitals: Privately operated acute care hospitals, publicly operated acute care hospitals, or acute care children's hospitals licensed by the Department of Public Health. At the discretion of the Commissioner of Social Services, the peer group for privately operated acute care hospitals may be further subdivided into peer groups for privately operated acute care hospitals. For inpatient hospital services that the Commissioner of Social Services determines are not appropriate for reimbursement based on diagnosis-related groups, the commissioner shall reimburse for such services using any other methodology that complies with 42 USC 1396a(a)(30)(A). Within available appropriations, the commissioner may, in his or her discretion, make additional payments to hospitals based on criteria to be determined by the commissioner. Upon the conversion to a hospital payment methodology based on diagnosis-related groups, the commissioner shall evaluate payments for all hospital services, including, but not limited to, a review of pediatric psychiatric inpatient units within hospitals. The commissioner may, within available appropriations, implement a pay-for-performance program for pediatric psychiatric inpatient care. On and after the effective date of this section, the commissioner shall not make Medicaid payments to hospitals for graduate medical education. Nothing contained in this section shall authorize Medicaid payment by the state to any such hospital in excess of the charges made by such hospital for comparable services to the general public.

Sec. 74. Section 5-156a of the general statutes is amended by adding subsection (h) as follows (Effective July 1, 2018):

(NEW) (h) Any recovery of pension costs from appropriated or nonappropriated sources other than the General Fund and Special Transportation Fund that causes the payments to the State Employees Retirement System to exceed the actuarially determined employer contribution for any fiscal year shall be deposited into the State Employees Retirement Fund as an additional employer contribution at the end of such fiscal year.

Sec. 75. Section 46b-136 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

In any proceeding in a juvenile matter, the judge before whom such proceeding is pending shall, even in the absence of a request to do so, provide an attorney to represent the child or youth, the child's or youth's parent or parents or guardian, or other person having control of the child or youth, if such judge determines that the interests of justice so require, and in any proceeding in which the custody of a child is at issue, such judge shall provide an attorney to represent the child and may authorize such attorney or appoint another attorney to represent such child or youth, parent, guardian or other person on an appeal from a decision in such proceeding. Where, under the provisions of this section, the court so appoints counsel for any such party who is found able to pay, in whole or in part, the cost thereof, the court shall assess as costs against such parents, guardian or custodian, including any agency vested with the legal custody of the child or youth, the expense so incurred and paid by the [ Division of Public Defender Services] Judicial Department in providing such counsel, to the extent of their financial ability to do so. The Division of Public Defender Services shall establish the rate at which counsel provided pursuant to this section shall be compensated.

Sec. 76. Subdivision (1) of subsection (b) of section 7-277b of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(b) (1) (A) Any municipality that purchased such body-worn recording equipment or electronic defense weapon recording equipment or made a first-time purchase of one or more dashboard cameras with a remote recorder [ during the fiscal years ending June 30, 2017, and June 30, 2018,] and digital data storage devices or services during the fiscal [ year] years ending June 30, 2017, and June 30, 2018, shall, within available resources, be reimbursed for up to one hundred per cent of the costs associated with such purchases, provided the costs of such digital data storage services shall not be reimbursed for a period of service that is longer than one year, and provided further that in the case of reimbursement for costs associated with the purchase of body-worn recording equipment, such body-worn recording equipment is purchased in sufficient quantity, as determined by the chief of police in the case of a municipality with an organized police department or, where there is no chief of police, the warden of the borough or the first selectman of the municipality, as the case may be, to ensure that sworn members of such municipality's police department or constables, police officers or other persons who perform criminal law enforcement duties under the supervision of a resident state trooper serving such municipality are supplied with such equipment while interacting with the public in such sworn members', such constables', such police officers' or such persons' law enforcement capacity.

(B) Any municipality that purchased such body-worn recording equipment or digital data storage devices or services on or after January 1, 2012, but prior to July 1, 2016, shall be reimbursed for costs associated with such purchases, but not in an amount to exceed the amount of grant-in-aid such municipality would have received under subparagraph (A) of this subdivision if such purchases had been made in accordance with said subparagraph (A).

(C) Any municipality that was reimbursed under subparagraph (B) of this subdivision for body-worn recording equipment and that purchased additional body-worn recording equipment during the fiscal years ending June 30, 2017, and June 30, 2018, shall, within available resources, be reimbursed for up to one hundred per cent of the costs associated with such purchases, provided such equipment is purchased in sufficient quantity, as determined by the chief of police in the case of a municipality with an organized police department or, where there is no chief of police, the warden of the borough or the first selectman of the municipality, as the case may be, to ensure that sworn members of such municipality's police department or constables or other persons who perform criminal law enforcement duties under the supervision of a resident state trooper serving such municipality are supplied with such equipment while interacting with the public in such sworn members', such constables', such police officers' or such persons' law enforcement capacity.

Sec. 77. Section 7-576j of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Secretary of the Office of Policy and Management and the State Treasurer may enter the state into a contract with any designated tier III or tier IV municipality, upon such municipality's request, and after approval of the contract by the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and finance, for the provision of contract assistance to such municipality in accordance with the provisions of this section. The contract shall not be signed or executed until such time that said committees have approved the contract. Any such contract assistance shall be limited to an amount equal to (1) the annual debt service on the outstanding amount of (A) refunding bonds to be issued by such municipality pursuant to section 7-370c, or (B) any other bonds or notes issued by such municipality, provided such refunding bonds or other bonds or notes are for payment, funding, refunding, redemption, replacement or substitution of bonds, notes or other obligations previously issued by such municipality, plus (2) costs of issuance on any such refunding bonds and any other costs or expenses, including, but not limited to, any tax payments, that result directly from the refunding of debt.

(b) Any contract described in subsection (a) of this section may provide that such contract assistance that is necessary to make debt service payments on behalf of such municipality shall be paid directly by the state to the municipality, trustee, paying agent or holder of the refunding bonds, other bonds or notes that are the subject of such contract.

(c) Notwithstanding the provisions of subsection (a) of this section, no such contract shall be entered into by the secretary and the Treasurer unless such designated tier III or tier IV municipality files a certificate with the secretary, [ and] the Treasurer and the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and finance that sets forth the amount of debt service and costs of issuance expected to be paid on any such refunding bonds to be secured by such state assistance contract.

(d) In making any requisite finding or determination for the purpose of entering into, [ or] executing or approving any contract described in subsection (a) of this section, the secretary, [ and] the Treasurer and the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and finance may rely upon any reports or estimates of experts, as appropriate, to evaluate the feasibility of any such refunding of debt.

(e) Any provision of a contract described in subsection (a) of this section shall constitute a full faith and credit obligation of the state and as part of any such contractual obligation of the state to such municipality, trustee, paying agent or holder of any such refunding bonds, other bonds or notes, as applicable, appropriation of all amounts necessary to timely meet the terms of such contractual obligation is hereby made and the State Treasurer shall pay such amounts as the same become due to such municipality, trustee, paying agent or holder, as applicable.

(f) Any designated tier III or tier IV municipality that enters into a contract with the state pursuant to subsection (a) of this section may pledge such contract assistance of the state as security for the payment of such refunding bonds issued by such municipality.

(g) In lieu of contract assistance in accordance with subsection (a) of this section, the secretary and the Treasurer may agree to provide other forms of credit support to any designated tier III or tier IV municipality, including, but not limited to, an assumption of all or any portion of any bonds, notes or other obligations of such municipality or issuance of new state obligations in replacement of such bonds, notes or other obligations, provided such credit support shall not exceed the amount of contract assistance that could otherwise be provided by the state to such municipality in accordance with subsection (a) of this section.

(h) Nothing in this section shall be construed to limit the total funds available to a distressed municipality.

(i) The secretary and the Treasurer shall not enter into a contract, as described in subsection (a) of this section, with any municipality that files for bankruptcy.

(j) Notwithstanding any provision of the general statutes, following the provision of contract assistance to any designated tier III or IV municipality pursuant to this section for a period of two fiscal years, the total amount of all appropriated statutory aid paid for any such subsequent fiscal year to any such designated tier III or IV municipality, excluding the equalization aid grant paid to any such designated tier III or IV municipality pursuant to section 10-262i, shall be reduced in an amount equal to the debt service paid by the state in the applicable fiscal year on behalf of such designated tier III or IV municipality pursuant to any contract for financial assistance entered into by the state and such designated tier III or IV municipality pursuant to this section unless such appropriated statutory aid is approved by each chamber of the General Assembly.

(k) The Municipal Accountability Review Board shall make recommendations to the Governor and the joint standing committee of the General Assembly having cognizance of the budgets of state agencies on the amount of funding needed for the Municipal Restructuring Fund to enable any such municipality to meet the fiscal needs of such municipality in accordance with any plan approved pursuant to subsection (a) of section 7-576i and with due regard to the reduction required by subsection (j) of this section. Such recommendations to the Governor shall be timely made for the purposes of the Governor's budget proposal.

(l) The provisions of subsections (a), (c) and (d) of this section concerning approval of any such contract by the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and finance shall only apply to any application for contract assistance that is submitted to the Secretary of the Office of Policy and Management and the State Treasurer on or after the effective date of this section.

Sec. 78. Section 2-71y of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

[ In consideration of the sum of one dollar, the] The Joint Committee on Legislative Management shall [ lease or sublease, as appropriate, the Old State House to the Department of Energy and Environmental Protection. Such lease or sublease shall be for a term that is coterminous with the Joint Committee on Legislative Management's lease with the city of Hartford for said Old State House that is in effect as of July 1, 2016. Upon execution of such lease or sublease, the Department of Energy and Environmental Protection shall] be responsible for the care, maintenance and operation of the Old State House.

Sec. 79. Section 12-170f of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Any renter, believing himself or herself to be entitled to a grant under section 12-170d for any calendar year, shall apply for such grant to the assessor of the municipality in which the renter resides or to the duly authorized agent of such assessor or municipality on or after April first and not later than October first of each year with respect to such grant for the calendar year preceding each such year, on a form prescribed and furnished by the Secretary of the Office of Policy and Management to the assessor. A renter may apply to the secretary prior to December fifteenth of the claim year for an extension of the application period. The secretary may grant such extension in the case of extenuating circumstance due to illness or incapacitation as evidenced by a certificate signed by a physician or an advanced practice registered nurse to that extent, or if the secretary determines there is good cause for doing so. A renter making such application shall present to such assessor or agent, in substantiation of the renter's application, a copy of the renter's federal income tax return, and if not required to file a federal income tax return, such other evidence of qualifying income, receipts for money received, or cancelled checks, or copies thereof, and any other evidence the assessor or such agent may require. When the assessor or agent is satisfied that the applying renter is entitled to a grant, such assessor or agent shall issue a certificate of grant in such form as the secretary may prescribe and supply showing the amount of the grant due.

(b) The assessor or agent shall forward the application to the secretary not later than the last day of the month following the month in which the renter has made application. Any municipality that neglects to transmit to the secretary the application as required by this section shall forfeit two hundred fifty dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. The certificate of grant shall be delivered to the renter and the assessor or agent shall keep the [ original copy] copies of such certificate and application.

(c) After the secretary's review of each claim, pursuant to section 12-120b, and verification of the amount of the grant, the secretary shall make a determination of any per cent reduction to all claims that will be necessary to keep within available appropriations and, not later than October fifteenth of each year, prepare a list of certificates approved for payment, and shall thereafter supplement such list monthly. Such list and any supplements thereto shall be approved for payment by the secretary and shall be forwarded by the secretary to the Comptroller, along with a notice of any necessary per cent reduction in claim amounts, and the Comptroller shall, not later than fifteen days following receipt of such list, draw an order on the Treasurer in favor of each person on such list and on supplements to such list in the amount of such person's claim, minus any per cent reduction noticed by the secretary pursuant to this subsection, and the Treasurer shall pay such amount to such person, not later than fifteen days following receipt of such order.

[ (d) The secretary shall (1) select one or more grants of state financial assistance provided to a municipality pursuant to any provision of the general statutes to withhold or reduce for purposes of this section, (2) not later than June 30, 2018, and each fiscal year thereafter, withhold or reduce such state financial assistance provided to a municipality in an amount equal to fifty per cent of any grant payments made pursuant to this section to renters in such municipality for the most recent application period, provided the aggregate amount withheld or reduced shall not exceed two hundred fifty thousand dollars per municipality for any fiscal year, and (3) transfer such amounts withheld or reduced to the Office of Policy and Management for purposes of making grant payments pursuant to this section. For purposes of this subsection "state financial assistance" means any grant funded by an appropriation authorized by public or special act of the General Assembly, but excluding any grant or loan financed from the proceeds of the state's general obligation bond issued pursuant to any authorization, allocation or approval of the State Bond Commission.]

[ (e)] (d) If the Secretary of the Office of Policy and Management determines a renter was overpaid for such grant, the amount of any subsequent grant paid to the renter under section 12-170d after such determination shall be reduced by the amount of overpayment until the overpayment has been recouped. Any claimant aggrieved by the results of the secretary's review or determination shall have the rights of appeal as set forth in section 12-120b. Applications filed under this section shall not be open for public inspection. Any person who, for the purpose of obtaining a grant under section 12-170d wilfully fails to disclose all matters related thereto or with intent to defraud makes any false statement shall be fined not more than five hundred dollars.

[ (f)] (e) Any municipality may provide, upon approval by its legislative body, that the duties and responsibilities of the assessor, as required under this section and section 12-170g, shall be transferred to (1) the officer in such municipality having responsibility for the administration of social services, or (2) the coordinator or agent for the elderly in such municipality.

Sec. 80. (NEW) (Effective July 1, 2018) (a) The Labor Commissioner, for the fiscal years ending June 30, 2019, to June 30, 2023, inclusive, shall annually provide grants-in-aid to the regional workforce development boards for the purpose of funding advanced manufacturing training programs, including, but not limited to, all components of the Eastern CT Manufacturing Pipeline Initiative administered by the Eastern Connecticut Workforce Investment Board.

(b) Grants-in-aid provided in accordance with this section shall total the following amounts: (1) One million dollars for the fiscal year ending June 30, 2019; (2) two million dollars for the fiscal year ending June 30, 2020; (3) two million dollars for the fiscal year ending June 30, 2021; (4) two million five hundred thousand dollars for the fiscal year ending June 30, 2022; and (5) two million five hundred thousand dollars for the fiscal year ending June 30, 2023.

Sec. 81. (Effective from passage) The president of the Connecticut State Colleges and Universities shall make efforts to enter into a memorandum of understanding or other agreement to provide not less than one thousand square feet of existing, unused laboratory space on the campus of Three Rivers Community College to the Eastern Connecticut Workforce Investment Board for training related to the plastics manufacturing industry.

Sec. 82. (NEW) (Effective July 1, 2018) Not later than January 1, 2019, and every three years thereafter, the Labor Commissioner shall submit a report, in accordance with the provisions of section 11-4a of the general statutes, to the joint standing committees of the General Assembly having cognizance of matters relating to labor, commerce and finance, revenue and bonding. Such report shall include a comprehensive review of the capital needs of businesses engaged in the manufacture of submarines in the state for the current fiscal year and the succeeding three fiscal years and legislative recommendations for the state to meet or provide relief to such businesses for such capital needs. The commissioner shall consult such businesses in the process of conducting the study submitted pursuant to this section.

Sec. 83. (Effective from passage) (a) Notwithstanding any provision of the general statutes, (1) not later than November 1, 2018, the Commissioner of Correction shall transfer any parcel of land owned by the Department of Correction and located in the town of Cheshire that the Commissioner of Correction determines to be surplus to the Department of Administrative Services, and (2) not later than January 1, 2019, the Commissioner of Administrative Services shall issue a request for proposals to sell any such parcel of land. The Commissioner of Administrative Services shall sell any such parcel at a cost that is not less than the fair market value of such parcel, as determined by the average of the appraisals of two independent appraisers selected by the Commissioner of Administrative Services. Notwithstanding the provisions of section 4b-21 of the general statutes, the Commissioner of Administrative Services shall use an expedited process for the sale of such parcel, provided the sale shall be subject to the approval of the State Properties Review Board.

(b) The State Properties Review Board shall complete its review of the sale of any such parcel not later than thirty days after it receives a proposed agreement from the Department of Administrative Services. The parcel shall remain under the care and control of the Department of Administrative Services until a sale is made in accordance with the provisions of this section. The State Treasurer shall execute and deliver any deed or instrument necessary for said sale. The Department of Administrative Services shall have the sole responsibility for all other incidents of said sale.

Sec. 84. Subsection (a) of section 17b-3 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Commissioner of Social Services shall administer all law under the jurisdiction of the Department of Social Services. The commissioner shall have the power and duty to do the following: (1) Administer, coordinate and direct the operation of the department; (2) adopt and enforce such regulations, in accordance with chapter 54, as are necessary to implement the purposes of the department as established by statute; (3) establish rules for the internal operation and administration of the department; (4) establish and develop programs and administer services to achieve the purposes of the department as established by statute; (5) contract for facilities, services and programs to implement the purposes of the department as established by statute; (6) process applications and requests for services promptly; (7) with the approval of the Comptroller and in accordance with such procedures as may be specified by the Comptroller, make payments to providers of services for individuals who are eligible for benefits from the department as appropriate; (8) make no duplicate awards for items of assistance once granted, except for replacement of lost or stolen checks on which payment has been stopped; (9) promote economic self-sufficiency where appropriate in the department's programs, policies, practices and staff interactions with recipients; (10) act as advocate for the need of more comprehensive and coordinated programs for persons served by the department; (11) plan services and programs for persons served by the department; (12) coordinate outreach activities by public and private agencies assisting persons served by the department; (13) consult and cooperate with area and private planning agencies; (14) advise and inform municipal officials and officials of social service agencies about social service programs and collect and disseminate information pertaining thereto, including information about federal, state, municipal and private assistance programs and services; (15) encourage and facilitate effective communication and coordination among federal, state, municipal and private agencies; (16) inquire into the utilization of state and federal government resources which offer solutions to problems of the delivery of social services; (17) conduct, encourage and maintain research and studies relating to social services development; (18) prepare, review and encourage model comprehensive social service programs; (19) maintain an inventory of data and information and act as a clearing house and referral agency for information on state and federal programs and services; and (20) conduct, encourage and maintain research and studies and advise municipal officials and officials of social service agencies about forms of intergovernmental cooperation and coordination between public and private agencies designed to advance social service programs. The commissioner may require notice of the submission of all applications by municipalities, any agency thereof, and social service agencies, for federal and state financial assistance to carry out social services. The commissioner shall establish state-wide and regional advisory councils and shall, not later than October 1, 2018, appoint an employee of the department to serve as the department's municipal liaison. The department's municipal liaison shall provide assistance to municipal employees who assist residents of the municipality in resolving issues relating to eligibility for benefits and services provided by the department.

Sec. 85. (NEW) (Effective from passage) (a) The Commissioner of Social Services, subject to subsections (c) to (f), inclusive, of this section, may prohibit a pharmacy provider from automatically refilling certain prescription drugs for a medical assistance recipient, regardless of whether a recipient requests or consents to participation in an automatic prescription drug refill program. The Department of Social Services shall not make payment for a prescription drug refill without an explicit request for such payment from the recipient or the recipient's legal representative.

(b) The commissioner, in consultation with the Pharmaceutical and Therapeutics Committee established pursuant to section 17b-274d of the general statutes, shall, not later than September 1, 2018, recommend the exemption of certain prescription drugs or classes of such drugs from any prohibition on automatic prescription drug refills.

(c) Not later than October 1, 2018, the commissioner shall submit the recommendations developed pursuant to subsection (b) of this section to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and human services.

(d) Not later than thirty days after the date of their receipt of such recommendations, the joint standing committees shall hold a public hearing on the recommendations. At the conclusion of a public hearing held in accordance with the provisions of this section, the joint standing committees shall advise the commissioner of their approval, denial or modifications, if any, of the recommendations.

(e) If the joint standing committees do not concur, the committee chairpersons shall appoint a committee of conference which shall be composed of three members from each joint standing committee. At least one member appointed from each joint standing committee shall be a member of the minority party. The report of the committee of conference shall be made to each joint standing committee, which shall vote to accept or reject the recommendations. The report of the committee of conference may not be amended.

(f) If a joint standing committee rejects the report of the committee of conference, that joint standing committee shall notify the commissioner of the rejection and the commissioner's recommendations shall be deemed approved. If the joint standing committees accept the report, the committee having cognizance of matters relating to appropriations and the budgets of state agencies shall advise the commissioner of their approval, denial or modifications, if any, of the commissioner's recommendations. If the joint standing committees do not so advise the commissioner during the thirty-day period, the recommendations shall be deemed approved.

Sec. 86. Subsection (j) of section 17b-274d of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(j) The Pharmaceutical and Therapeutics Committee [ may] shall also make recommendations to the department regarding (1) the prior authorization of any prescribed drug, and (2) what prescribed drug, if any, should be eligible for automatic refill.

Sec. 87. Section 22a-6ee of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding any provision of the general statutes, whether received before, on or after the effective date of this section, the Department of Energy and Environmental Protection shall review and make a final determination on each of the following types of permit applications not later than ninety days after receipt of such application provided such application is complete: (1) Air permits for the temporary use of radiation DTX or the temporary use of radiation RMI issued pursuant to section 22a-150, (2) aquifer protection registration issued pursuant to section 22a-354i-7 of the regulations of Connecticut state agencies, [ (3) aquifer protection, (4)] (3) certificate of permission issued pursuant to section 22a-363b, [ (5)] (4) coastal management consistency review form for federal authorization, [ (6) emergency authorization to discharge to groundwater to remediate pollution, (7) property transfers, (8)] (5) disposal of special waste issued pursuant to section 22a-209 and any regulation adopted pursuant to said section, [ (9)] (6) marine terminals, [ (10) pesticide application by aircraft, (11) pesticides in state waters, (12)] (7) waste transportation, (8) collecting waste oil or petroleum or chemical liquids or hazardous waste issued pursuant to section 22a-454, [ (13)] (9) E-waste: Manufacturer issued pursuant to section 22a-630, [ (14) E-waste: Covered recycler, (15)] (10) emergency discharge authorization issued pursuant to subsection (a) of section 22a-6k, [ (16)] (11) online sportsmen licensing system, [ (17)] (12) state park passes and bus permits issued pursuant to section 23-26, [ (18)] (13) state parks and forests special use licenses issued pursuant to section 23-11, [ (19)] (14) campground reservations, (15) leases of camping sites issued pursuant to sections 23-16 and 23-16a, [ (20) other camping permits, (21)] (16) boating permits issued pursuant to section 15-140b, [ (22)] (17) safe boating certifications issued pursuant to section 15-140e, [ (23)] (18) marine event permits issued pursuant to section 15-121-A6 of the regulations of Connecticut state agencies, [ (24)] (19) marine dealer certificates issued pursuant to section 15-121-B5 of the regulations of Connecticut state agencies, [ (25)] (20) navigation marker permit issued pursuant to section 15-121-A5 of the regulations of Connecticut state agencies, [ (26)] (21) regulatory marker permit issued pursuant to section 15-121-A5 of the regulations of Connecticut state agencies, [ (27)] (22) water ski slalom course or jump permit issued pursuant to section 15-134, [ (28) fishing tournaments, (29)] (23) inland fishing licenses issued pursuant to section 26-112, [ (30)] (24) marine recreational and commercial licenses, [ (31)] (25) hunting and trapping issued pursuant to section 26-30, [ (32)] (26) nonshooting field trial issued pursuant to section 26-51-2 of the regulations of Connecticut state agencies, [ (33)] (27) private land shooting preserve permit issued pursuant to section 26-48, [ (34)] (28) regulated hunting dog training applications issued pursuant to sections 26-49, 26-51 and 26-52, [ (35)] (29) scientific collection permit for aquatic species, plants and wildlife, and for educational mineral collection issued pursuant to section 26-60, [ (36) commercial arborist, (37) licensed environmental professional, (38) pesticide certification licensing and registration, (39) solid waste facility operator, (40) wastewater treatment facility operator certification, (41)] (30) commercial fishing licenses and permits issued pursuant to section 26-142a, [ (42) forest practitioner, (43)] (31) nuisance wildlife control operator issued pursuant to subsection (b) of section 26-47, [ (44)] (32) taxidermist issued pursuant to section 26-58, and [ (45)] (33) wildlife rehabilitator issued pursuant to section 26-54. Following such ninety-day period, if a final determination on such an application is not made by said agency, such application shall be deemed approved. Unless an applicant provides the department with additional time, in writing, the department shall ensure that all deficiencies in any of the following applications for a permit are identified and the applicant notified, in writing, of such deficiencies not later than ninety days after the department received such application: Pesticide application by aircraft, pesticides in state waters and E-Waste Covered recycler.

Sec. 88. (NEW) (Effective from passage) The Commissioner of Energy and Environmental Protection shall establish a pilot program that authorizes the use of not more than two licensed environmental professionals, as described in section 22a-133v of the general statutes, or other independent environmental law, management or remediation professionals who, by reason of their education, training and professional experience, are recognized as experts, or may be deemed experts by the commissioner, in their respective fields, by the Department of Energy and Environmental Protection for the purpose of expediting the issuance of permits. The commissioner may establish fees for the expedited service provided pursuant to this subsection. The commissioner shall retain all authority for the issuance of any permit pursuant to such pilot program.

Sec. 89. Section 4-15 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

Except as provided in [ sections] section 2-15, [ and 4-14,] the Comptroller shall not draw any order on the Treasurer for any sum to cover any charge for expense for travel to and from his home and the Capitol, or any personal expense while at the Capitol, of any officer or employee of the state having an office in the Capitol; or for any sum charged for clerical services rendered such officer or employee other than services rendered at the office of such officer or employee at the Capitol, except for clerical or special services approved by the Commissioner of Administrative Services.

Sec. 90. Subdivision (2) of subsection (b) of section 17b-239e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(2) (A) For the fiscal year ending June 30, 2018, the amount of funds in the supplemental pools shall total in the aggregate five hundred ninety-eight million four hundred forty thousand one hundred thirty-eight dollars.

(B) For the fiscal year ending June 30, 2019, the amount of funds in the supplemental pools shall total in the aggregate four hundred ninety-six million three hundred forty thousand one hundred thirty-eight dollars.

(C) For the fiscal year ending June 30, 2020, the amount of funds in the supplemental pools shall total in the aggregate one hundred sixty-six million five hundred thousand dollars.

Sec. 91. Section 23-15h of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

There is established an account to be known as the Passport to the Parks account which shall be a separate, nonlapsing account within the General Fund. Moneys in such account shall be used to provide expenses of the Council on Environmental Quality, beginning with the fiscal year ending June 30, 2019, and for the care, maintenance, operation and improvement of state parks and campgrounds, the funding of soil and water conservation districts and the funding of environmental review teams. [ Any moneys in such account may be expended only pursuant to an appropriation by the General Assembly.] All funds collected from the Passport to the Parks Fee established pursuant to section 14-49b shall be deposited into the Passport to the Parks account. Such account shall contain all moneys required by law to be deposited in such account. Such account may receive funds from private or public sources, including, but not limited to, any municipal government or the federal government. Such account shall contain subaccounts as required by section 23-15b.

Sec. 92. Section 23-15 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2018):

All receipts from the operation of the state parks shall be deposited in the Passport to the Parks account established pursuant to section 23-15h. Expenditures incurred by the Department of Energy and Environmental Protection for the operation, maintenance and extension of or improvements to state parks shall be paid with moneys [ appropriated] from the Passport to the Parks account.

Sec. 93. Section 10-95q of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) On or after July 1, 2017, until June 30, [ 2020] 2022, the Technical Education and Career System board may recommend a candidate for superintendent of the Technical Education and Career System to the Commissioner of Education. The commissioner may hire or reject any candidate for superintendent recommended by the board. If the commissioner rejects a candidate for superintendent, the board shall recommend another candidate for superintendent to the commissioner. The term of office of the superintendent hired under this subdivision shall expire on June 30, [ 2020] 2022.

(2) On and after July 1, [ 2020] 2022, the Technical Education and Career System board shall recommend a candidate for superintendent of the Technical Education and Career System to the executive director of the Technical Education and Career System. The executive director may hire or reject any candidate for superintendent recommended by the board. If the executive director rejects a candidate for superintendent, the board shall recommend another candidate for superintendent to the executive director. The term of office of the superintendent hired under this subdivision shall be three years and may be extended for no more than three years at any one time.

(b) The superintendent of the Technical Education and Career System shall be responsible for the operation and administration of the technical education and career schools and all other matters relating to vocational, technical, technological and postsecondary education in the system.

Sec. 94. Section 10-99f of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For the fiscal years ending June 30, 2011, to June 30, [ 2019] 2021, inclusive, the budget for the Technical Education and Career System shall (1) be a separate budgeted agency from the Department of Education, and (2) include a separate (A) educational account for educational and school-based accounts and expenditures, and (B) noneducational account.

(b) Notwithstanding any provision of the general statutes, for the fiscal year ending June 30, 2018, and each fiscal year thereafter, the Governor, when considering reductions in allotment requisitions or allotments in force, shall give priority to the educational needs of the system and instructional staffing needs, as identified in the statement of staffing needs submitted by the superintendent of the Technical Education and Career System pursuant to section 10-99g, and every effort shall be made to avoid impairment of the system's educational mission and interruption to instructional time during such consideration.

Sec. 95. Section 10-99f of the 2018 supplement to the general statutes, as amended by section 9 of public act 17-237, is repealed and the following is substituted thereof (Effective July 1, 2021):

(a) For the fiscal year ending June 30, [ 2020] 2022, and each fiscal year thereafter, the budget for the Technical Education and Career System shall (1) be a separate budgeted agency, and (2) include a separate (A) educational account for educational and school-based accounts and expenditures, and (B) noneducational account.

(b) Notwithstanding any provision of the general statutes, for the fiscal year ending June 30, 2018, and each fiscal year thereafter, the Governor, when considering reductions in allotment requisitions or allotments in force, shall give priority to the educational needs of the system and instructional staffing needs, as identified in the statement of staffing needs submitted by the superintendent of the Technical Education and Career System pursuant to section 10-99g, [ as amended by this act,] and every effort shall be made to avoid impairment of the system's educational mission and interruption to instructional time during such consideration.

Sec. 96. Section 10-99h of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For the fiscal years ending June 30, 2018, [ and June 30, 2019] to June 30, 2021, inclusive, the superintendent of the Technical Education and Career System shall create and maintain a list that includes an inventory of all technical and vocational equipment, supplies and materials purchased or obtained and used in the provision of career technical education in each technical education and career school and across the Technical Education and Career System. The board shall consult such list (1) during the preparation of the budget for the Technical Education and Career System, pursuant to section 10-99g, (2) prior to purchasing or obtaining any new equipment, supplies or materials, and (3) for the purpose of sharing equipment, supplies and materials among technical education and career schools.

(b) For the fiscal year ending June 30, [ 2020] 2022, and each fiscal year thereafter, the executive director of the Technical Education and Career System shall create and maintain a list that includes an inventory of all technical and vocational equipment, supplies and materials purchased or obtained and used in the provision of career technical education in each technical education and career school and across the Technical Education and Career System. The executive director shall consult such list (1) during the preparation of the budget for the Technical Education and Career System, pursuant to section 10-99g, (2) prior to purchasing or obtaining any new equipment, supplies or materials, and (3) for the purpose of sharing equipment, supplies and materials among technical education and career schools.

Sec. 97. Section 16 of public act 17-237, as amended by section 79 of public act 17-2 of the June special session, is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal [ year] years ending June 30, 2018, to June 30, 2021, inclusive, the State Board of Education shall hire a consultant to (1) assist the Technical Education and Career System board with the development of a transition plan for the Technical Education and Career System, (2) identify and provide recommendations concerning which services could be provided more efficiently through or in conjunction with another local or regional board of education, municipality or state agency by means of a memorandum of understanding with the Technical Education and Career System, and (3) identify efficiencies, best practices and cost savings in procurement. Such consultant shall consult with the administrative and professional staff of the Technical Education and Career System in the development of the transition plan and recommendations described in subdivision (2) of this section. Not later than January 1, [ 2019] 2021, the state board shall submit a report on the transition plan and such identified services and any recommendations for legislation necessary to implement such transition plan and such identified services to the joint standing committee of the General Assembly having cognizance of matters relating to education, in accordance with the provisions of section 11-4a of the general statutes.

Sec. 98. Section 18 of public act 17-237 is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal years ending June 30, 2018, [ and June 30, 2019] to June 30, 2021, inclusive, the Department of Education shall (1) provide training to those persons employed by the department within the Technical Education and Career System who will be responsible for performing central office and administrative functions for the system on and after July 1, [ 2019] 2021, and (2) identify those persons within the system who can be trained to perform multiple functions or responsibilities for the system.

Sec. 99. (Effective from passage) Sections 5, 10 and 20 of public act 17-237 shall take effect July 1, 2021.

Sec. 100. (Effective from passage) Section 2 of public act 17-237, as amended by section 73 of public act 17-2 of the June special session, shall take effect July 1, 2021.

Sec. 101. (Effective from passage) Section 4 of public act 17-237, as amended by section 74 of public act 17-2 of the June special session, shall take effect July 1, 2021.

Sec. 102. (Effective from passage) Section 6 of public act 17-237, as amended by section 279 of public act 17-2 of the June special session, shall take effect July 1, 2021.

Sec. 103. (Effective from passage) Section 7 of public act 17-237, as amended by section 287 of public act 17-2 of the June special session, shall take effect July 1, 2021.

Sec. 104. Subsection (a) of section 5-271 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) (1) Employees shall have, and shall be protected in the exercise of the right of self-organization, to form, join or assist any employee organization, to bargain collectively through representatives of their own choosing on questions of wages, hours and other conditions of employment, except as provided in subdivision (2) of this subsection and subsection (d) of section 5-272, and to engage in other concerted activities for the purpose of collective bargaining or other mutual aid or protection, free from actual interference, restraint or coercion.

(2) On and after July 1, 2027, "wages, hours and other conditions of employment" shall not include any question related to (A) state employee retirement benefits or the state employees retirement system, including the inclusion of payments for overtime worked in the determination of retirement income, or (B) state employee health and welfare benefits.

Sec. 105. Subsection (c) of section 5-272 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(c) For the purposes of sections 5-270 to 5-280, inclusive, to bargain collectively is the performance of the mutual obligation of the employer or his designated representatives and the representative of the employees to meet at reasonable times, including meetings appropriately related to the budget-making process, and bargain in good faith with respect to wages, hours and other conditions of employment, except as provided in subsection (a) of section 5-271 and subsection (d) of this section, or the negotiation of an agreement, or any question arising thereunder, and the execution of a written contract incorporating any agreement reached if requested by either party, but such obligation shall not compel either party to agree to a proposal or require the making of a concession.

Sec. 106. Subsection (h) of section 5-154 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(h) "Salary" means (1) any payment, including longevity payments and payments for accrued vacation time under section 5-252, but, on and after July 1, 2027, excluding any payments for overtime worked, for state service made from a payroll submitted to the Comptroller; and (2) the cash value of maintenance furnished by the state; and (3) fees received from the state in whole or in part in lieu of or in addition to item (1) above and established to the satisfaction of the Retirement Commission, to the extent that the employee has made retirement contributions on such fees; and (4) compensation paid by the United States to state employees who are employees of the United States Purchasing and Finance Office; and (5) compensation paid to employees of the Connecticut Institute for Municipal Studies. Notwithstanding the provisions of section 5-208a, any state employee who is employed by more than one state agency during any week shall, for compensation earned on and after January 1, 1983, have all such compensation recognized for all purposes of the retirement program;

Sec. 107. (NEW) (Effective July 1, 2018) Notwithstanding any provision of the general statutes, on and after July 1, 2027, pension contributions shall not be withheld from payments for overtime worked for any state employee who is a member of the state employees retirement system.

Sec. 108. (NEW) (Effective July 1, 2018) Notwithstanding any provision of the general statutes, for officers and employees of the executive branch, the constituent units of higher education, the Board of Regents for Higher Education, officers and employees of the Judicial Department and employees of the legislative branch who retire on or after July 1, 2027, regardless of their date of hire, no retiree shall receive a cost-of-living allowance until such cost-of-living allowance is approved by the General Assembly.

Sec. 109. Subsection (j) of section 45a-82 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(j) There shall be transferred from time to time from the Probate Court Administration Fund such budgeted amounts as are established in accordance with section 45a-85 or such expenditures as are authorized pursuant to subsection (c) of section 45a-84 for the proper administration of each court of probate. [ Notwithstanding any provision of the general statutes, on June 30, 2013, and annually thereafter, any balance in the Probate Court Administration Fund in excess of an amount equal to fifteen per cent of the total expenditures authorized pursuant to subsection (a) of section 45a-84 for the immediately succeeding fiscal year shall be transferred to the General Fund.] Any balance remaining in the Probate Court Administration Fund at the end of any fiscal year shall be carried forward in said fund for the fiscal year next succeeding.

Sec. 110. (Effective from passage) (a) There is established a panel to study and make recommendations regarding the proposals made by the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, in its final report concerning the rebalancing of state taxes to better stimulate economic growth without raising net new taxes. The study shall include, but not be limited to, reviews of (1) options for expanding revenue sources for municipalities, and (2) base-broadening methodologies for the sales and use taxes, taking into account the work of said commission and the State Tax Panel convened pursuant to section 138 of public act 14-217.

(1) One appointed by the speaker of the House of Representatives, who shall have either served on the State Tax Panel, convened pursuant to section 138 of public act 14-217, or on the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session;

(2) One appointed by the minority leader of the House of Representatives, who shall have either served on said tax panel or on said commission;

(3) One appointed by the president pro tempore of the Senate, who shall have either served on said tax panel or on said commission;

(4) One appointed by the Republican president pro tempore of the Senate, who shall have either served on said tax panel or on said commission; and

(5) The Commissioner of Revenue Services, who shall be an ex-officio, nonvoting member of the panel.

(c) All appointments to the panel shall be made not later than thirty days after the effective date of this section. Any vacancy shall be filled by the appointing authority.

(d) The speaker of the House of Representatives and the president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. The minority leader of the House of Representatives and the Republican president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. Such cochairpersons shall schedule the first meeting of the panel, which shall be held not later than sixty days after the effective date of this section.

(e) The administrative staff of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding shall serve as administrative staff of the panel.

(f) The panel may consult with any individuals or entities the members of the panel deem appropriate or necessary and may request the Secretary of the Office of Policy and Management to hire a consultant or consultants to assist the panel in conducting the study.

(g) Not later than January 1, 2019, the panel shall submit a report on its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, in accordance with the provisions of section 11-4a of the general statutes. The panel shall terminate on the date that it submits such report or January 1, 2019, whichever is later.

Sec. 111. (Effective from passage) (a) Not later than July 1, 2018, the Secretary of the Office of Policy and Management shall develop and issue a request for proposals to hire a national consultant to study and make recommendations regarding efficiency improvements in revenue collection and agency expense management that will result in a savings of at least five hundred million dollars. Such recommendations shall not adversely impact program quality or social services program benefits.

(b) The secretary shall consult with former members of the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, on the scope of the study and shall update such former members on its progress. Not later than January 1, 2019, the consultant shall submit a report on the consultant's findings and recommendations to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and finance, revenue and bonding, in accordance with the provisions of section 11-4a of the general statutes.

Sec. 112. Section 5-278 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) When an employee organization has been designated, in accordance with the provisions of sections 5-270 to 5-280, inclusive, as the exclusive representative of employees in an appropriate unit, the employer shall be represented in collective bargaining with such employee organization in the following manner: (1) In the case of an executive branch employer, including the Division of Criminal Justice, by the chief executive officer whether elected or appointed, or his designated representative; who shall maintain a close liaison with the legislature relative to the negotiations and the potential fiscal ramifications of any proposed settlement; (2) in the case of a judicial branch employer, by the Chief Court Administrator or his designated representative; and (3) in the case of each segment of the system of higher education, the faculty and professional employees shall negotiate with their own board of trustees or its designated representative.

(b) (1) Any agreement reached by the negotiators shall be reduced to writing. The agreement, together with a request for funds necessary to fully implement such agreement and for approval of any provisions of the agreement which are in conflict with any statute or any regulation of any state agency, and any arbitration award, issued in accordance with section 5-276a, together with a statement setting forth the amount of funds necessary to implement such award, shall be filed by the bargaining representative of the employer with the clerks of the House of Representatives and the Senate within ten days after the date on which such agreement is reached or such award is distributed. The General Assembly may approve any such agreement as a whole by a majority vote of each house or may reject such agreement as a whole by a majority vote of either house. The General Assembly may reject any such award as a whole by a two-thirds vote of either house if it determines that there are insufficient funds for full implementation of the award.

(2) (A) If an agreement is rejected, the matter shall be returned to the parties, who shall initiate arbitration in accordance with the provisions of section 5-276a. The parties may submit any award issued pursuant to such arbitration to the General Assembly for approval in the same manner as the rejected agreement. If the arbitration award is rejected by the General Assembly, the matter shall be returned again to the parties for further arbitration. Any award issued pursuant to such further arbitration shall be deemed approved by the General Assembly.

(B) If an arbitration award, other than an award issued pursuant to subparagraph (A) of this subdivision, is rejected, the matter shall be returned to the parties for further arbitration. Any award issued pursuant to such further arbitration shall be deemed approved by the General Assembly.

(3) Once approved by the General Assembly, any provision of an agreement or award need not be resubmitted by the parties to such agreement or award as part of a future contract approval process unless changes in the language of such provision are negotiated by such parties. Any supplemental understanding reached between such parties containing provisions which would supersede any provision of the general statutes or any regulation of any state agency or would require additional state funding shall be submitted to the General Assembly for approval in the same manner as agreements and awards. If the General Assembly is in session, it shall vote to approve or reject such agreement or award within thirty days after the date of filing. If the General Assembly is not in session when such agreement or award is filed, it shall be submitted to the General Assembly within ten days of the first day of the next regular session or special session called for such purpose. The agreement or award shall be deemed rejected if the General Assembly fails to vote to approve or reject such agreement or award within thirty days after such filing or submission. The thirty-day period shall not begin or expire unless the General Assembly is in regular session. For the purpose of this subsection, any agreement or award filed with the clerks within thirty days before the commencement of a regular session of the General Assembly shall be deemed to be filed on the first day of such session.

(4) Each house of the General Assembly shall permit not more than six hours of total time for debate of a resolution to approve or reject an agreement or award filed with the clerks of the House of Representatives and the Senate pursuant to this subsection. Those speaking in favor of such resolution shall be allocated not more than three hours of total time for debate, and those speaking in opposition to such resolution shall be allocated not more than three hours of total time for debate. A vote shall be taken on the resolution upon the conclusion of the debate.

(5) Notwithstanding the provisions of subdivision (4) of this subsection, if the debate on such resolution occurs during the last three days of the thirty-day period, each house of the General Assembly shall permit not more than four hours of total time for debate of such resolution. Those speaking in favor of such resolution shall be allocated not more than two hours of total time for debate and those speaking in opposition to such resolution shall be allocated not more than two hours of total time for debate. A vote shall be taken on the resolution upon the conclusion of the debate.

(c) Notwithstanding any provision of any general statute or special act to the contrary, the legislature shall appropriate whatever funds are required to comply with a collective bargaining agreement, supplemental understanding or arbitration award, provided the request called for in subsection (b) of this section has been approved by the legislature.

(d) No provision of any general statute or special act shall prevent negotiations between an employer and an employee organization which has been designated as the exclusive representative of employees in an appropriate unit, from continuing after the final date for setting the state budget. An agreement between an employer and an employee organization shall be valid and in force under its terms when entered into in accordance with the provisions of this chapter and signed by the chief executive officer or administrator as a ministerial act. Such terms may make any such agreement effective on a date prior to the date on which the agreement is entered. No publication thereof shall be required to make it effective. The procedure for the making of an agreement between the employer and an employee organization provided by sections 5-270 to 5-280, inclusive, shall be the exclusive method for making a valid agreement for employees represented by an employee organization, and any provisions in any general statute or special act to the contrary shall not apply to such an agreement.

(e) Where there is a conflict between any agreement or arbitration award approved in accordance with the provisions of sections 5-270 to 5-280, inclusive, on matters appropriate to collective bargaining, as defined in said sections, and any general statute or special act, or regulations adopted by any state agency, the terms of such agreement or arbitration award shall prevail; provided if participation of any employees in a retirement system is [ effected] affected by such agreement or arbitration award negotiated or issued prior to July 1, 2027, the effective date of participation in said system, notwithstanding any contrary provision in such agreement or arbitration award, shall be the first day of the third month following the month in which a certified copy of such agreement or arbitration award is received by the Retirement Commission or such later date as may be specified in the agreement or arbitration award.

(f) (1) Notwithstanding any other provision of this chapter, collective bargaining negotiations concerning changes to the state employees retirement system to be effective on and after July 1, 1988, but prior to July 1, 2027, and collective bargaining negotiations concerning health and welfare benefits to be effective on and after July 1, 1994, but prior to July 1, 2027, shall be conducted between the employer and a coalition committee which represents all state employees who are members of any designated employee organization. (2) The provisions of subdivision (1) of this subsection shall not be construed to prevent the employer and any designated employee organization from bargaining directly with each other on matters related to the state employees retirement system and health and welfare benefits whenever the parties jointly agree that such matters are unique to the particular bargaining unit. (3) The provisions of subdivision (1) of this subsection shall not be construed to prevent the employer and representatives of employee organizations from dealing with any state-wide issue using the procedure established in said subdivision.

(g) (1) Nonmandatory subjects of bargaining shall not be subject to the impasse procedures of section 5-276a. In the case of higher education teaching faculty, the arbitrator shall not make a decision involving academic policy unless it affects the wages, hours or conditions of employment of such faculty. Any arbitration award issued on such matters shall be unenforceable. (2) Unless mutually agreed to by the parties, the impasse procedures of section 5-276a shall not be invoked during the pendency before the State Board of Labor Relations of any scope of bargaining question arising from the parties' negotiations. Any such question shall take precedence over all other matters pending before said board.

Sec. 113. (Effective from passage) (a) Not later than July 1, 2018, the Office of Legislative Management shall issue a request for proposals to hire an independent consultant that specializes in state retirement programs, employee health and other benefits programs and employee compensation to analyze the ratified 2017 SEBAC agreement, dated June 25, 2017, between the state and the State Employees Bargaining Agent Coalition, approved pursuant to subsection (f) of section 5-278 of the general statutes. Such analysis shall include, but shall not be limited to, such matters as: (1) The competitiveness of state workers' wages and benefits compared to competitor states and to private sector wages and benefits; (2) the relative equity of benefits and terms among the tiers of the state employees retirement system; (3) the potential for disruptive effects from policies enacted in said agreement; (4) the impacts of job protection policies; and (5) options for exempting quasi-public entities from state employee collective bargaining requirements in light of the unique nature and operation of such entities.

(b) Not later than February 1, 2019, such consultant shall submit a report, in accordance with the provisions of section 11-4a of the general statutes, on the analysis completed in accordance with subsection (a) of this section to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies. The report shall include any recommendations for (1) policy revisions concerning the matters analyzed, and (2) legislation necessary to implement such revisions.

Sec. 114. Subdivision (9) of subsection (d) of section 7-473c of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(9) In arriving at a decision, the arbitration panel shall give priority to the public interest and the financial capability of the municipal employer, including consideration of other demands on the financial capability of the municipal employer. There shall be an irrebuttable presumption that a municipal employer's budget reserve equal to fifteen per cent or less of the municipal employer's operating budget [ reserve] is not available for payment of the cost of any item subject to arbitration under this chapter. The panel shall further consider the following factors in light of such financial capability: (A) The negotiations between the parties prior to arbitration; (B) the interests and welfare of the employee group; (C) changes in the cost of living; (D) the existing conditions of employment of the employee group and those of similar groups; and (E) the wages, salaries, fringe benefits, and other conditions of employment prevailing in the labor market, including developments in private sector wages and benefits.

Sec. 115. Subdivision (4) of subsection (c) of section 10-153f of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(4) After hearing all the issues, the arbitrators or the single arbitrator shall, within twenty days, render a decision in writing, signed by a majority of the arbitrators or the single arbitrator, which states in detail the nature of the decision and the disposition of the issues by the arbitrators or the single arbitrator. The written decision shall include a narrative explaining the evaluation by the arbitrators or the single arbitrator of the evidence presented for each item upon which a decision was rendered by the arbitrators or the single arbitrator and shall state with particularity the basis for the decision as to each disputed issue and the manner in which the factors enumerated in this subdivision were considered in arriving at such decision, including, where applicable, the specific similar groups and conditions of employment presented for comparison and accepted by the arbitrators or the single arbitrator and the reason for such acceptance. The arbitrators or the single arbitrator shall file one copy of the decision with the commissioner, each town clerk in the school district involved, the legislative body or bodies of the town or towns for the school district involved, or, in the case of a town for which the legislative body of the town is a town meeting or representative town meeting, to the board of selectmen, and the board of education and organization which are parties to the dispute. The decision of the arbitrators or the single arbitrator shall be final and binding upon the parties to the dispute unless a rejection is filed in accordance with subdivision (7) of this subsection. The decision of the arbitrators or the single arbitrator shall incorporate those items of agreement the parties have reached prior to its issuance. At any time prior to the issuance of a decision by the arbitrators or the single arbitrator, the parties may jointly file with the arbitrators or the single arbitrator, any stipulations setting forth contract provisions which both parties agree to accept. In arriving at a decision, the arbitrators or the single arbitrator shall give priority to the public interest and the financial capability of the town or towns in the school district, including consideration of other demands on the financial capability of the town or towns in the school district. In assessing the financial capability of the town or towns, there shall be an irrebuttable presumption that a budget reserve [ of five] equal to fifteen per cent or less of the operating budget of any town in the school district is not available for payment of the cost of any item subject to arbitration under this chapter. The arbitrators or the single arbitrator shall further consider, in light of such financial capability, the following factors: (A) The negotiations between the parties prior to arbitration, including the offers and the range of discussion of the issues; (B) the interests and welfare of the employee group; (C) changes in the cost of living averaged over the preceding three years; (D) the existing conditions of employment of the employee group and those of similar groups; and (E) the salaries, fringe benefits, and other conditions of employment prevailing in the state labor market, including the terms of recent contract settlements or awards in collective bargaining for other municipal employee organizations and developments in private sector wages and benefits. The parties shall submit to the arbitrators or the single arbitrator their respective positions on each individual issue in dispute between them in the form of a last best offer. The arbitrators or the single arbitrator shall resolve separately each individual disputed issue by accepting the last best offer thereon of either of the parties, and shall incorporate in a decision each such accepted individual last best offer and an explanation of how the total cost of all offers accepted was considered. The award of the arbitrators or the single arbitrator shall not be subject to rejection by referendum. The parties shall each pay the fee of the arbitrator selected by or for them and share equally the fee of the third arbitrator or the single arbitrator and all other costs incidental to the arbitration.

Sec. 116. (NEW) (Effective July 1, 2018) On and after July 1, 2018, any municipal employee affected by a service sharing agreement between one or more municipalities shall be represented by a coalition committee or new bargaining unit representing similarly situated employees in any proceeding concerning such agreement and its impact on such employee.

Sec. 117. (Effective from passage) (a) There is established a panel to conduct a study of the proposal made by the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, in its final report for reform of the Teachers' Retirement System.

(b) The study shall include, but need not be limited to, consideration of: (1) A thirty-year contribution of lottery net proceeds to the Teachers' Retirement Fund to pay down unfunded liabilities, (2) re-amortization of remaining fund liabilities in 2025 after current bonds are defeased, and (3) the creation of a hybrid defined benefit/defined contribution plan for new teachers with risk sharing on investment returns.

(d) Each appointee shall be an expert in one of the following areas: Public pensions, finance, bonding, defined benefit plans or defined contribution plans. All appointments to the panel shall be made not later than thirty days after the effective date of this section. Any vacancy shall be filled by the appointing authority.

(e) The speaker of the House of Representatives and the president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. The minority leader of the House of Representatives and the Republican president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. Such cochairpersons shall schedule the first meeting of the task force, which shall be held not later than sixty days after the effective date of this section.

(f) The administrative staff of the joint standing committee of the General Assembly having cognizance of matters relating to appropriations shall serve as administrative staff of the panel.

(g) Not later than January 1, 2019, the panel shall report on the results of the study in accordance with the provisions of section 11-4a of the general statutes to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies. Such report may include recommendations for reform of the Teachers' Retirement System and legislation to enact such reform.

Sec. 118. (NEW) (Effective July 1, 2018) Notwithstanding any provision of the general statutes, no collective bargaining agreement entered into on or after July 1, 2018, between a municipality and an employee organization that is the exclusive representative of the municipality's employees shall contain any provision limiting the ability of the municipality to permit volunteer services for the maintenance of buildings and grounds.

Sec. 119. (Effective July 1, 2018) Notwithstanding any provision of the general statutes or any public or special act, for the fiscal year ending June 30, 2019, any funds remaining after the distribution of equalization aid grants pursuant to the provisions of section 10-262i of the general statutes, shall be distributed in said fiscal year to those towns whose districts received students during the fiscal year ending June 30, 2018, who were displaced by Hurricane Maria. Such distribution shall be on a per-student basis determined by the highest number of displaced students enrolled in each such district in any week during the fiscal year ending June 30, 2018.

Sec. 120. (Effective from passage) (a) For purposes of this section, (1) "employee" means any privately employed person who provides state-administered human services, including, but not limited to, any person who receives compensation pursuant to a contractual arrangement with a private human services provider who is not directly employed by such provider, and (2) "state-administered human services" means any of the services administered by the Departments of Correction, Housing, Public Health, Social Services, Children and Families, Rehabilitation Services and Mental Health and Addiction Services, the Office of Early Childhood and the Judicial Department that involve direct care of or services for eligible persons, including, but not limited to, medical services, mental health and addiction treatment, nutrition and housing assistance, and services for children.

(b) The Secretary of the Office of Policy and Management shall allocate available funds for the fiscal year ending June 30, 2019, to provide a one per cent cost-of-living adjustment to employees who provide state-administered human services. The secretary may reduce rates for any private provider of human services that receives such funds to provide such cost-of-living adjustment to employees but fails to provide such adjustment.

Sec. 121. Section 4-30a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(a) (1) All revenue in excess of three billion one hundred fifty million dollars received by the state each fiscal year from estimated and final payments of the personal income tax imposed under chapter 229 shall be transferred by the Treasurer to a special fund to be known as the Budget Reserve Fund. On and after July 1, 2018, the threshold amount shall be adjusted annually by the compound annual growth rate of personal income in the state over the preceding five calendar years, using data reported by United States Bureau of Economic Analysis.

(2) The General Assembly may amend the threshold amount of three billion one hundred fifty million dollars, by vote of at least three-fifths of the members of each house of the General Assembly, due to changes in state or federal tax law or policy or significant adjustments to economic growth or tax collections.

(b) After the accounts for the General Fund have been closed for each fiscal year and the Comptroller has determined the amount of unappropriated surplus in said fund, after any amounts required by provision of law to be transferred for other purposes have been deducted, the amount of such surplus shall be transferred by the Treasurer to the Budget Reserve Fund.

(c) (1) (A) Whenever the amount in the Budget Reserve Fund equals fifteen per cent of the net General Fund appropriations for the current fiscal year, no further transfers shall be made by the Treasurer to the Budget Reserve Fund and the amount of such funds in excess of that transferred to said fund shall be deemed to be appropriated, as selected by the Treasurer in the best interests of the state, to (i) the State Employees Retirement Fund, in addition to the contributions required pursuant to section 5-156a, but not exceeding five per cent of the unfunded past service liability of the state employees retirement system as set forth in the most recent actuarial valuation certified by the State Employee Retirement Commission, [ or] (ii) the Teachers' Retirement Fund, in addition to the payments required pursuant to section 10-183z, but not exceeding five per cent of the unfunded past service liability of the teachers' retirement system as set forth in the most recent actuarial valuation prepared for the Teachers' Retirement Board, (iii) the State of Connecticut Other Post-Employment Benefits Program, not exceeding five per cent of the unfunded past service liability of the program as set forth in the most recent actuarial valuation certified by the State Employee Retirement Commission, or (iv) the teachers' retirement system retiree health insurance plan, not exceeding five per cent of the unfunded past service liability of the plan as set forth in the most recent actuarial valuation prepared for the Teachers' Retirement Board.

(B) Any surplus in excess of the amounts transferred to the Budget Reserve Fund and the state employees retirement system, [ or] the teachers' retirement system, the State of Connecticut Other Post-Employment Benefits Program or the teachers' retirement system retiree health insurance plan, as applicable, shall be deemed to be appropriated for: (i) Redeeming prior to maturity any outstanding indebtedness of the state selected by the Treasurer in the best interests of the state; (ii) purchasing outstanding indebtedness of the state in the open market at such prices and on such terms and conditions as the Treasurer shall determine to be in the best interests of the state for the purpose of extinguishing or defeasing such debt; (iii) providing for the defeasance of any outstanding indebtedness of the state selected by the Treasurer in the best interests of the state by irrevocably placing with an escrow agent in trust an amount to be used solely for, and sufficient to satisfy, scheduled payments of both interest and principal on such indebtedness; (iv) making additional payments towards unfunded past service liability of the state employees retirement system, [ or of] the teachers' retirement system, the State of Connecticut Other Post-Employment Benefits Program or the teachers' retirement system retiree health insurance plan, as selected by the Treasurer in the best interests of the state; [ ,] or (v) any combination of these methods. Pending the use or application of such amount for the payment of interest and principal, such amount may be invested in (I) direct obligations of the United States government, including state and local government treasury securities that the United States Treasury issues specifically to provide state and local governments with required cash flows at yields that do not exceed Internal Revenue Service arbitrage limits, (II) obligations guaranteed by the United States government, and (III) securities backed by United States government obligations as collateral and for which interest and principal payments on the collateral generally flow immediately through to the security holder.

(2) [ Whenever the amount in the Budget Reserve Fund equals five per cent or more of the net General Fund appropriations for the current fiscal year, the] The General Assembly may transfer funds [ in excess of the five per cent threshold] from the Budget Reserve Fund [ ,] for the purpose of paying unfunded past service liability of the state employees retirement system, [ or of] the teachers' retirement system, the State of Connecticut Other Post-Employment Benefits Program or the teachers' retirement system retiree health insurance plan, as the General Assembly [ , in consultation with the Treasurer,] determines to be in the best interests of the state. Such payments shall be in addition to any other contributions or payments required pursuant to section 5-156a or 10-183z or subdivision (1) of this [ section] subsection.

(d) Moneys in the Budget Reserve Fund shall be expended only as provided in this subsection and subdivision (2) of subsection (c) of this section.

(1) Whenever in any fiscal year the Comptroller has determined the amount of a deficit applicable with respect to the immediately preceding fiscal year, to the extent necessary, the amount of funds credited to the Budget Reserve Fund shall be deemed to be appropriated for purposes of funding such deficit.

(2) The General Assembly may transfer funds from the Budget Reserve Fund to the General Fund if any consensus revenue estimate maintained or revised pursuant to section 2-36c for the current biennium projects a decline in General Fund revenues for the current biennium of one per cent or more from the total amount of General Fund estimated revenue on which the budget act or any adjusted appropriation and revenue plan, enacted by the General Assembly for the current biennium, was based. Any such transfer may be made at any time during the remainder of the current biennium.

(3) The General Assembly may transfer funds from the Budget Reserve Fund to the General Fund if the consensus revenue estimate maintained or revised not later than April thirtieth annually pursuant to section 2-36c projects a decline in General Fund revenues, in either year or both years of the biennium immediately following such consensus revenue estimate, of one per cent or more from the total of General Fund appropriations for the current year. Any such transfer shall be made in the fiscal year for which such deficit is projected.

(e) The Treasurer is authorized to invest all or any part of said fund in accordance with the provisions of section 3-31a. The interest derived from the investment of said fund shall be credited to the General Fund.

Sec. 122. Section 2-33c of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(a) In addition to the provisions of section 2-33a, on and after July 1, 2019, except as provided in subsection (b) of this section, the General Assembly shall not authorize General Fund [ and Special Transportation Fund] appropriations for any fiscal year in an amount that, in the aggregate, exceeds the percentage of the statement of estimated revenue passed pursuant to subsection (b) of section 2-35 for each fiscal year indicated as follows:

(b) The General Assembly may authorize General Fund [ and Special Transportation Fund] appropriations for any fiscal year in an amount that, in the aggregate, exceeds the percentage of estimated revenue specified in subsection (a) of this section for such fiscal year, if:

(1) (A) The Governor declares an emergency or the existence of extraordinary circumstances and at least three-fifths of the members of each house of the General Assembly vote to exceed such percentage for the purposes of such emergency or extraordinary circumstances, and (B) any such appropriation is for the fiscal year in progress only. Any such declaration shall specify the nature of such emergency or circumstances; or

(2) Each house of the General Assembly approves by majority vote any such appropriation for purposes of an adjusted appropriation and revenue plan.

Sec. 123. Subsection (f) of section 3-21 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(f) (1) (A) On and after July 1, 2018, the Treasurer may not issue general obligation bonds or notes pursuant to section 3-20 or credit revenue bonds pursuant to section 3-20j that exceed in the aggregate one billion nine hundred million dollars in any fiscal year. Commencing July 1, 2019, and each fiscal year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics.

(B) Any calculation made pursuant to subparagraph (A) of this subdivision shall not include (i) any general obligation bonds issued as part of CSCU 2020, as defined in subdivision (3) of section 10a-91c, or UConn 2000, as defined in subdivision (25) of section 10a-109c, or (ii) any bonds, notes or other evidences of indebtedness for borrowed money which are issued for the purpose of refunding other bonds, notes or other evidences of indebtedness.

(2) (A) Not later than January 1, 2018, and January first annually thereafter, the Treasurer shall provide the Governor with a list of allocated but unissued bonds. The Governor shall post such list on the Internet web site of the office of the Governor.

(B) Notwithstanding section 4-85, the Governor shall not approve allotment requisitions pursuant to said section that would result in the issuance of general obligation bonds or notes pursuant to section 3-20 or credit revenue bonds pursuant to section 3-20j that exceed in the aggregate one billion nine hundred million dollars in any fiscal year. Commencing July 1, 2019, and each fiscal year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics. Not later than April 1, 2018, and April first annually thereafter, the Governor shall provide the Treasurer with a list of general obligation bond and credit revenue bond expenditures that can be made July first commencing the next fiscal year totaling not more than one billion nine hundred million dollars. Commencing July 1, 2019, and each fiscal year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics. The Governor shall post such list on the Internet web site of the office of the Governor.

(C) Any calculation made pursuant to subparagraph (B) of this subdivision shall not include (i) any general obligation bonds issued as part of CSCU 2020, as defined in subdivision (3) of section 10a-91c, or UConn 2000, as defined in subdivision (25) of section 10a-109c, or (ii) any bonds, notes or other evidences of indebtedness for borrowed money which are issued for the purpose of refunding other bonds, notes or other evidences of indebtedness.

Sec. 124. (Effective May 14, 2018) After (1) the Treasurer has transferred, pursuant to subsection (a) of section 4-30a of the general statutes, the excess revenue from estimated and final payments of the personal income tax imposed under chapter 229 of the general statutes to the Budget Reserve Fund for the fiscal year ending June 30, 2018, and (2) the Comptroller has determined pursuant to subdivision (1) of subsection (d) of section 4-30a of the general statutes the amount of any deficit for the fiscal year ending June 30, 2018, and the necessary funds to fund such amount have been deemed appropriated from the excess revenue under subdivision (1) of this section, the Comptroller shall pay one-third of the remainder of the excess revenue under subdivision (1) of this section towards unfunded past service liability of the state employees retirement system, pay one-third of the remainder of such excess revenue less sixteen million one hundred thousand dollars towards unfunded past service liability of the teachers' retirement system and transfer sixteen million one hundred thousand dollars of the remainder of such excess revenue to the retired teachers' health insurance premium account established pursuant to subsection (d) of section 10-183t of the general statutes. Such payments shall be in addition to any other contributions or payments required pursuant to section 5-156a or 10-183z of the general statutes.

Sec. 125. Subsection (aa) of section 3-20 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(aa) (1) For each fiscal year during which general obligation bonds or credit revenue bonds issued on and after May 15, 2018, and prior to July 1, 2020, shall be outstanding, the state of Connecticut shall comply with the provisions of (A) section 4-30a of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 704 of public act 17-2 of the June special session and section 121 of this act, (B) section 2-33c in effect on October 31, 2017, as amended by section 122 of this act, (C) section 2-33a of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 709 of public act 17-2 of the June special session, (D) subsections (d) and (g) of this section, revision of 1958, revised to January 1, 2017, as amended by sections 710 and 711 of public act 17-2 of the June special session, and (E) section 3-21 of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 712 of public act 17-2 of the June special session and section 123 of this act. The state of Connecticut does hereby pledge to and agree with the holders of any bonds, notes and other obligations issued pursuant to subdivision (2) of this subsection that no public or special act of the General Assembly taking effect on or after May 15, 2018, and prior to July 1, 2028, shall alter the obligation to comply with the provisions of the sections and subsections set forth in subparagraphs (A) to (E), inclusive, of this subdivision, until such bonds, notes or other obligations, together with the interest thereon, are fully met and discharged, provided nothing in this subsection shall preclude such alteration (i) if and when adequate provision shall be made by law for the protection of the holders of such bonds, or (ii) (I) if and when the Governor declares an emergency or the existence of extraordinary circumstances, in which the provisions of section 4-85 are invoked, (II) at least three-fifths of the members of each chamber of the General Assembly vote to alter such required compliance during the fiscal year for which the emergency or existence of extraordinary circumstances are determined, and (III) any such alteration is for the fiscal year in progress only.

(2) The Treasurer shall include this pledge and undertaking in general obligation bonds and credit revenue bonds issued on or after May 15, 2018, and prior to July 1, 2020, provided such pledge and undertaking (A) shall be applicable for a period of ten years from the date of first issuance of such bonds, and (B) shall not apply to refunding bonds issued for bonds issued under this subdivision.

Sec. 126. (NEW) (Effective from passage) (a) The State Bond Commission shall, within the aggregate limit specified under subdivision (2) of subsection (d) of section 3-20 of the general statutes, authorize bond issuances each calendar year for transportation projects up to the amounts specified under subsection (b) of this section.

(b) For the calendar years commencing January 1, 2018, to January 1, 2027, inclusive, the State Bond Commission shall authorize general obligation bonds for transportation projects, capped at the following amounts:

(c) For the calendar years commencing January 1, 2028, to January 1, 2047, inclusive, the State Bond Commission shall authorize up to seven hundred twenty-eight million five hundred thousand dollars in general obligation bonds in each such calendar year for transportation projects.

(d) Whenever any general statute or public or special act, whether enacted before, on or after the effective date of this section, authorizes special tax obligation bonds or general obligation bonds of the state to be issued for any purpose, such general statute or public or special act shall be deemed to have authorized such bonds to be issued as either special tax obligation bonds or general obligation bonds under this section. In no event shall the total of the principal amount of special tax obligation bonds and general obligation bonds issued pursuant to the authority of any general statute or public or special act exceed the amount authorized thereunder.

Sec. 127. Section 12-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) [ (1)] Each employer, as defined in section 12-707, maintaining an office or transacting business within this state and making payment of any wages taxable under this chapter to a resident or nonresident individual shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter with respect to the amount of such wages during the calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the Commissioner of Revenue Services adopted in accordance with chapter 54.

[ (2) Each payer, as defined in section 12-707, of pension or annuity distributions, including distributions from an employer pension, an annuity, a profit-sharing plan, a stock bonus, a deferred compensation plan, an individual retirement arrangement, an endowment or a life insurance contract, that (A) maintains an office or transacts business within this state, and (B) makes payment of any amounts taxable under this chapter to a resident individual, shall deduct and withhold from the taxable portion of any such distribution a tax computed in such manner as to result, so far as practicable, in withholding from the distributions paid during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the payee, as defined in section 12-707, under this chapter with respect to such distributions during the calendar year. The method of determining the amount to be withheld shall be the same as the method used by employers with respect to the payment of wages, except that a lump sum distribution shall be taxable at the highest marginal rate unless (i) any portion of the lump sum distribution was previously subject to tax, or (ii) the lump sum distribution is a rollover that is effected as a direct trustee-to-trustee transfer. For purposes of this section, "lump sum distribution" means a payment from a payer to a resident payee of such resident payee's entire retirement account balance, exclusive of any other tax withholding and any administrative charges and fees.]

(b) The commissioner may, if such action is deemed necessary for the protection of the revenue and under such regulations as the commissioner may adopt in accordance with the provisions of chapter 54, require persons other than employers [ and payers] (1) to deduct and withhold taxes from payments made by such persons to residents of this state, nonresidents and part-year residents, (2) to file a withholding return as prescribed by the commissioner, and (3) to pay over to the commissioner, or to a depositary designated by the commissioner, the taxes so required to be deducted and withheld, in accordance with a schedule established in such regulations.

(c) The commissioner may adopt regulations providing for withholding from (1) remuneration for services performed by an employee for his or her employer that does not constitute wages, (2) wages paid to an employee by an employer not maintaining an office or transacting business within this state, or (3) any other type of payment with respect to which the commissioner finds that withholding would be appropriate under the provisions of this chapter if the employer and the employee, or, in the case of any other type of payment, the person making and the person receiving such payment, agree to such withholding. Such agreement shall be made in such form and manner as the commissioner may prescribe by regulations adopted in accordance with the provisions of chapter 54. For purposes of this chapter, remuneration, wages or other payments with respect to which such an agreement is made shall be regarded as if they were wages paid to an employee by an employer maintaining an office or transacting business within this state to the extent that such remuneration or wages are paid or other payments are made during the period for which the agreement is in effect.

(d) Any resident payee who submitted, on or after October 31, 2017, and prior to the effective date of this section, a withholding certificate for pension or annuity distributions to the payer of such distributions may request that such payer not deduct and withhold tax from such distributions. Each payer that receives such request from a payee shall cease deducting and withholding tax from such payee's distributions immediately upon receipt of such request.

Sec. 128. Subsection (g) of section 12-707 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(1) "Employer" means an employer, as defined in Section 3401 of the Internal Revenue Code;

(2) "Payer" means a person making a payment of nonpayroll amounts to one or more payees;

(3) "Payee" means a person receiving a payment of nonpayroll amounts from a payer;

(4) "Nonpayroll amounts" includes (A) gambling winnings, other than Connecticut lottery winnings, that are paid to a resident, or to a person receiving payment on behalf of a resident, and that are subject to federal income tax withholding; (B) Connecticut lottery winnings that are required to be reported by the Connecticut Lottery Corporation to the Internal Revenue Service, whether or not subject to federal income tax withholding, whether paid to a resident, nonresident or a part-year resident, and whether paid to an individual, trust or estate; (C) pension and annuity distributions, for which the [ payer is required to deduct and withhold tax under this chapter] recipient is a resident individual who has requested that tax be deducted and withheld; (D) military retired pay, where the payee is a resident individual and has requested that tax be deducted and withheld under this chapter; (E) unemployment compensation, where the recipient has requested that tax be deducted and withheld under this chapter; and (F) payments made to an athlete or entertainer, where the payments are not wages for federal income tax withholding purposes and where the commissioner requires the payer to deduct and withhold tax under this chapter;

(5) "Reported liability" means, in the case of an employer, the liability for the tax required to be deducted and withheld under this chapter, as shown on the employer's withholding tax returns for the four quarterly periods within the twelve-month look-back period, and, in the case of a payer, the liability for the tax required to be deducted and withheld under this chapter, as shown on the payer's withholding tax return for the look-back calendar year;

(6) "Twelve-month look-back period" means the twelve-month period that ended on the June thirtieth next preceding the calendar year for which the annual determination for an employer is made by the commissioner;

(7) "Look-back calendar year" means the calendar year preceding by two years the calendar year for which the annual determination for a payer is made by the commissioner;

(8) "Seasonal employer" means an employer that regularly in the same one or more quarterly periods of each calendar year pays no wages to employees;

(9) "Household employee" means an employee whose services of a household nature in or about a private home of an employer constitute domestic service in a private home of the employer, as the phrase is used in Section 3121(a)(7) of the Internal Revenue Code or in regulations adopted thereunder;

(11) "Weekly period" means the seven-day period beginning on a Saturday and ending on the following Friday; and

(12) "Quarterly period" means the period of three full months beginning on the first day of January, April, July or October.

Sec. 129. Section 12-71e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, (1) for the assessment [ year] years commencing October 1, 2016, and October 1, 2017, the mill rate for motor vehicles shall not exceed 39 mills, and (2) for the assessment year commencing October 1, [ 2017] 2018, and each assessment year thereafter, the mill rate for motor vehicles shall not exceed 45 mills.

(b) Any municipality or district may establish a mill rate for motor vehicles that is different from its mill rate for real property and personal property other than motor vehicles to comply with the provisions of this section. No district or borough may set a motor vehicle mill rate that if combined with the motor vehicle mill rate of the town, city, consolidated town and city or consolidated town and borough in which such district or borough is located would result in a combined motor vehicle mill rate (1) above 39 mills for the assessment [ year] years commencing October 1, 2016, and October 1, 2017, or (2) above 45 mills for the assessment [ year] years commencing October 1, [ 2017] 2018, and each assessment year thereafter.

(c) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, a municipality or district that set a motor vehicle mill rate prior to [ October 31, 2017,] the effective date of this section for the assessment year commencing October 1, [ 2016] 2017, may, by vote of its legislative body, or if the legislative body is a town meeting, the board of selectman, revise such mill rate to meet the requirements of this section, provided such revision occurs not later than [ December 15, 2017] June 30, 2018.

[ (d) Notwithstanding the provisions of section 12-112, any board of assessment appeals of a municipality that mailed or distributed, prior to October 31, 2017, bills to taxpayers for motor vehicle property taxes based on assessments made for the assessment year commencing October 1, 2016, shall hear or entertain any appeals related to such assessments not later than December 15, 2017.]

[ (e)] (d) For the purposes of this section, "municipality" means any town, city, borough, consolidated town and city, consolidated town and borough and "district" means any district, as defined in section 7-324.

Sec. 130. Subsection (c) of section 4-66l of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 39 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 39 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 39 mills.

(2) For the fiscal year ending June 30, [ 2019] 2020, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 45 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 45 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, [ 2013] 2016, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 45 mills.

(3) For the fiscal year ending June 30, 2018, [ and each fiscal year thereafter,] any municipality that imposed a mill rate for real and personal property of more than 39 mills during the fiscal year ending June 30, 2017, and effected a revaluation of real property for the 2014 or 2015 assessment year that resulted in an increase of 4 or more mills over the prior mill rate, may apply to the Office of Policy and Management for a supplemental motor vehicle property tax grant. The Office of Policy and Management may approve such an application, within available funds, provided such supplemental grant does not reduce any amount payable to any other municipality.

(4) Not later than fifteen calendar days after receiving a property tax grant pursuant to this section, the municipality shall disburse to any district located within the municipality the amount of any such property tax grant that is attributable to the district.

Sec. 131. (Effective from passage) For the fiscal year ending June 30, 2019, each municipality shall receive a motor vehicle property grant payable not later than August 1, 2018. The total amount of the grant payable is as follows:

Sec. 132. Section 14-62c of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

The Commissioner of Motor Vehicles shall charge each new car dealer or used car dealer licensed pursuant to section 14-52 a fee of thirty-five dollars for each transaction in which the new car dealer or used car dealer processes a used motor vehicle traded in by the purchaser of a new motor vehicle or used motor vehicle from such new car dealer or used car dealer. Any fees collected pursuant to this section shall be deposited in the General Fund. Nothing in this section shall prohibit a new car dealer or a used car dealer from seeking remuneration for the fee imposed by this section.

Sec. 133. Section 14-50b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2019):

(a) Any person whose operator's license or right to operate a motor vehicle in this state has been suspended or revoked by the Commissioner of Motor Vehicles, or who has been disqualified from operating a commercial motor vehicle, shall pay a restoration fee of one hundred seventy-five dollars to said commissioner prior to the issuance to such person of a new operator's license or the restoration of such operator's license or such privilege to operate a motor vehicle or commercial motor vehicle. Such restoration fee shall be in addition to any other fees provided by law. [ The commissioner shall deposit fifty dollars of such fee in a separate nonlapsing school bus seat belt account which shall be established within the General Fund.]

(b) Any person whose motor vehicle registration or right of operation of a motor vehicle in this state has been suspended or revoked by the Commissioner of Motor Vehicles shall pay a restoration fee of one hundred seventy-five dollars to said commissioner prior to the issuance to such person of a new registration or the restoration of such registration or such right of operation. Such restoration fee shall be in addition to any other fees provided by law. [ The commissioner shall deposit fifty dollars of such fee in the school bus seat belt account established pursuant to subsection (a) of this section.]

(c) Notwithstanding any provision of the general statutes, on and after July 1, 2005, the first two hundred fifty thousand dollars of revenues collected from the payment of restoration fees under this section shall be appropriated to the Department of Motor Vehicles for the payment of costs, including, but not limited to, the cost of computer reprogramming, incurred by the department in establishing procedures for the suspension of operator's licenses or nonresident operating privileges under subdivision (2) of subsection (e) of section 14-227b.

Sec. 134. Subsection (c) of section 4-28e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[ (c) (1) (A) For the fiscal year ending June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (i) To the General Fund (I) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (II) in an amount equal to four million dollars; and (ii) any remainder to the General Fund.]

[ (B)] (c) For [ each of] the fiscal [ years] year ending June 30, 2018, and [ June 30, 2019] each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made [ as follows: (i) To] to the General Fund [ (I)] in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly. [ ; and (II) in an amount equal to four million dollars; and (ii) any remainder to the Tobacco and Health Trust Fund.

(C) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (i) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (ii) to the General Fund (I) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (II) in an amount equal to four million dollars; and (iii) any remainder to the Tobacco and Health Trust Fund.

(2) For each of the fiscal years ending June 30, 2016, and June 30, 2020, to June 30, 2025, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive operating grant account established by section 10-507 for grants-in-aid to towns for the purpose of establishing or expanding a preschool program under the jurisdiction of the board of education for the town.]

Sec. 135. Section 10-507 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) There is established an account to be known as the "smart start competitive capital grant account" which shall be a capital projects fund. The account shall contain the amounts authorized by the State Bond Commission in accordance with section 10-508 and any other moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Office of Early Childhood for the purposes of the Connecticut Smart Start competitive grant program established pursuant to section 10-506.

(b) There is established an account to be known as the "smart start competitive operating grant account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain moneys required by law to be deposited in the account. [ , in accordance with the provisions of subsection (c) of section 4-28e.] Moneys in the account shall be expended by the Office of Early Childhood for the purposes of the Connecticut Smart Start competitive grant program established pursuant to section 10-506.

Sec. 136. Subsection (a) of section 12-263r of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise provided in this section, the user fee for nursing homes shall be twenty-one dollars and two cents and the user fee for intermediate care facilities shall be twenty-seven dollars and [ twenty-six] seventy-six cents. As used in this subsection, "resident day" means nursing home resident day and intermediate care facility resident day, as applicable.

Sec. 137. Subdivision (1) of section 12-408 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(1) (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, except, in lieu of said rate of six and thirty-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;

(B) (i) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;

(ii) At a rate of eleven per cent with respect to each transfer of occupancy, from the total amount of rent received by a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days;

(C) With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse thereof, at a rate of four and one-half per cent of the gross receipts of any retailer from such sales, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

(D) (i) With respect to the sales of computer and data processing services occurring on or after [ July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after] July 1, 2001, at the rate of one per cent, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

(E) (i) With respect to the sales of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the sale of a vessel, such sale shall be exempt from such tax provided such vessel is docked in this state for sixty or fewer days in a calendar year;

(F) With respect to patient care services for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

(G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

(H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

(I) The rate of tax imposed by this chapter shall be applicable to all retail sales upon the effective date of such rate, except that a new rate which represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate and delivery is made within ninety days after the effective date of the new rate. For the purposes of payment of the tax imposed under this section, any retailer of services taxable under subparagraph (I) of subdivision (2) of subsection (a) of section 12-407, who computes taxable income, for purposes of taxation under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, on an accounting basis which recognizes only cash or other valuable consideration actually received as income and who is liable for such tax only due to the rendering of such services may make payments related to such tax for the period during which such income is received, without penalty or interest, without regard to when such service is rendered;

[ (J) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;]

[ (ii)] (J) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision; and

[ (K) For calendar months commencing on or after July 1, 2019, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and]

[ (L)] (K) (i) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;

(ii) For calendar months commencing on or after July 1, 2018, but prior to July 1, 2019, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 two and one-half per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

[ (ii)] (iii) For calendar months commencing on or after July 1, [ 2020] 2019, but prior to July 1, [ 2021] 2020, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

[ (iii)] (iv) For calendar months commencing on or after July 1, [ 2021] 2020, but prior to July 1, [ 2022] 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

[ (iv)] (v) For calendar months commencing on or after July 1, [ 2022] 2021, but prior to July 1, [ 2023] 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

[ (v)] (vi) For calendar months commencing on or after July 1, [ 2023] 2022, but prior to July 1, [ 2024] 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle; and

[ (vi)] (vii) For calendar months commencing on or after July 1, [ 2024] 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle.

Sec. 138. Subdivision (1) of section 12-411 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent;

(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;

(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days;

(C) With respect to the storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse of such individual at a rate of four and one-half per cent of the sales price of such vehicle, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

(D) (i) With respect to the acceptance or receipt in this state of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the storage, acceptance or other use of a vessel in this state, such storage, acceptance or other use shall be exempt from such tax, provided such vessel is docked in this state for sixty or fewer days in a calendar year;

(E) (i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

(F) With respect to the acceptance or receipt in this state of patient care services purchased from any retailer for consumption or use in this state for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

(G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

(H) With respect to the acceptance or receipt in this state of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

[ (I) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;]

[ (ii)] (I) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision; and

[ (J) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and]

[ (K)] (J) (i) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said Special Transportation Fund seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;

Sec. 139. Section 12-15 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) No officer or employee, including any former officer or former employee, of the state or of any other person who has or had access to returns or return information in accordance with subdivision (12) of subsection (b) of this section shall disclose or inspect any return or return information, except as provided in this section.

(1) [ returns] Returns or return information to (A) an authorized representative of another state agency or office, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any state law is being violated, or (B) an authorized representative of an agency or office of the United States, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any federal law is being violated, provided no such agency or office shall disclose such returns or return information, other than in a judicial or administrative proceeding to which such agency or office is a party pertaining to the enforcement of state or federal law, as the case may be, in a form [ which] that can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer except that the names and addresses of jurors or potential jurors and the fact that the names were derived from the list of taxpayers pursuant to chapter 884 may be disclosed by the Judicial Branch;

(2) [ returns] Returns or return information to the Auditors of Public Accounts, when required in the course of duty under chapter 23;

(3) [ returns] Returns or return information to tax officers of another state or of a Canadian province or of a political subdivision of such other state or province or of the District of Columbia or to any officer of the United States Treasury Department or the United States Department of Health and Human Services, authorized for such purpose in accordance with an agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, when required in the administration of taxes imposed under the laws of such other state, province, political subdivision, the District of Columbia or the United States, respectively, and when a reciprocal arrangement exists;

(4) [ returns] Returns or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding;

(5) [ returns] Returns or return information to a taxpayer or its authorized representative, upon written request for a return filed by or return information on such taxpayer;

(6) [ returns] Returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest [ which] that will be affected by information contained in such returns or return information;

(7) [ information] Information to the assessor or an authorized representative of the chief executive officer of a Connecticut municipality, when the information disclosed is limited to (A) a list of real or personal property that is or may be subject to property taxes in such municipality, or (B) a list containing the name of each person who is issued any license, permit or certificate [ which] that is required, under the provisions of this title, to be conspicuously displayed and whose address is in such municipality;

(8) [ real] Real estate conveyance tax return information or controlling interest transfer tax return information to the town clerk or an authorized representative of the chief executive officer of a Connecticut municipality to which the information relates;

(9) [ estate] Estate tax returns and estate tax return information to the Probate Court Administrator or to the court of probate for the district within which a decedent resided at the date of the decedent's death, or within which the commissioner contends that a decedent resided at the date of the decedent's death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which the commissioner contends that real estate or tangible personal property of the decedent is situated;

(10) [ returns] Returns or return information to the (A) Secretary of the Office of Policy and Management for purposes of subsection (b) of section 12-7a, and (B) Office of Fiscal Analysis for purposes of, and subject to the provisions of, subdivision (2) of subsection (f) of section 12-7b;

(11) [ return] Return information to the Jury Administrator, when the information disclosed is limited to the names, addresses, federal Social Security numbers and dates of birth, if available, of residents of this state, as defined in subdivision (1) of subsection (a) of section 12-701;

(12) [ returns] Returns or return information to any person to the extent necessary in connection with the processing, storage, transmission or reproduction of such returns or return information, and the programming, maintenance, repair, testing or procurement of equipment, or the providing of other services, for purposes of tax administration;

(13) [ without] Without written request and unless the commissioner determines that disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and return information [ which] that may constitute evidence of a violation of any civil or criminal law of this state or the United States to the extent necessary to apprise the head of such agency or office charged with the responsibility of enforcing such law, in which event the head of such agency or office may disclose such return information to officers and employees of such agency or office to the extent necessary to enforce such law;

(14) [ names] Names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397;

(15) [ names] Names of each licensed dealer, as defined in section 12-285, and the location of the premises covered by the dealer's license;

(16) [ to] To a tobacco product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions of chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4-28i;

(17) [ returns] Returns, which shall not include a copy of the return filed with the commissioner, or return information for purposes of section 12-217z;

(18) [ returns] Returns or return information to the State Elections Enforcement Commission, upon written request by said commission, when necessary to investigate suspected violations of state election laws; [ and]

(19) [ returns] Returns or return information for purposes of, and subject to the conditions of, subsection (e) of section 5-240; and

(20) The estimated taxes due from each hospital pursuant to section 12-263q for the current fiscal year.

(c) Any federal returns or return information made available to the commissioner in accordance with a written agreement between the commissioner and the Internal Revenue Service concerning exchange of information for tax administration purposes, shall not be open to inspection by or disclosed to any individual or disclosed in any manner other than as permitted under the provisions of Section 6103 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.

(d) (1) The commissioner may, upon request, verify whether or not any license, permit or certificate required under the provisions of this title to be conspicuously displayed has been issued by the commissioner to any particular person.

(2) The commissioner may make public the names and municipality of residence or postal district of persons entitled to tax refunds for purposes of notifying them when the commissioner, after reasonable effort and lapse of time, has been unable to locate such persons.

(e) The commissioner may refuse to open to inspection or disclose to any person any returns or return information made available to the commissioner by any tax officer of another state, a Canadian province or political subdivision of such other state or province or of the District of Columbia or by any officer of the United States Treasury Department or the United States Department of Health and Human Services in accordance with a written agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, which agreement provides that the disclosure of such returns or return information by the commissioner is prohibited. In addition, he may refuse to open to inspection or disclosure to any state or United States agency or office described in subdivision (1) of subsection (b) of this section, returns or return information unless such agency or office shall have: (1) Established and maintained, to the satisfaction of the commissioner, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure or inspection of returns or return information made by or to it; (2) established and maintained, to the satisfaction of the commissioner, a secure area or place in which such returns or return information shall be stored; (3) restricted, to the satisfaction of the commissioner, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under this section or by whom inspection may be made under this section; (4) provided such other safeguards [ which] that the commissioner prescribes as necessary or appropriate to protect the confidentiality of the returns or return information; (5) furnished a report to the commissioner, at such time and containing such information as the commissioner may prescribe, [ which] that describes the procedures established and utilized by such agency or office for ensuring the confidentiality of returns and return information required by this subsection; and (6) upon completion of use of such returns or return information, returned to the commissioner such returns or return information, along with any copies made therefrom, or makes such returns or return information undisclosable in such manner as the commissioner may prescribe and furnishes a written report to the commissioner identifying the returns or return information that were made undisclosable.

(f) Returns and return information shall, without written request, be open to inspection by or disclosure to: (1) Officers and employees of the Department of Revenue Services whose official duties require such inspection or disclosure for tax administration purposes; (2) officers or employees of an agency or office in accordance with subdivision (1) or (13) of subsection (b) of this section whose official duties require such inspection; and (3) officers or employees of any person in accordance with subdivision (12) of subsection (b) of this section, whose duties require such inspection or disclosure.

(g) Any person who violates any provision of this section shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.

(1) "Return" means any tax or information return, declaration of estimated tax, claim for refund, license application, permit application, registration application or other application required by, or provided for or permitted under, the provisions of this or any other title [ which] that is filed with the commissioner by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists [ which] that are supplemental to, or part of, the return so filed.

(2) "Return information" means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax collected or withheld, tax underreportings, tax overreportings, or tax payments, whether the taxpayer's return was, is being, or will be examined or subjected to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability of any person for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense. "Return information" does not include data in a form [ which] that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards or the disclosure of the identity of a confidential informant, whether or not a civil or criminal tax investigation has been undertaken or completed.

(3) "Disclosure" means the making known to any person, in any manner whatever, a return or return information or other information specified under subsection (b) of this section.

(5) "Tax administration" means the administration, management, conduct, direction and supervision of the execution and application of the tax laws of this state, and the development and formulation of tax policy relating to existing or proposed tax laws of this state, and includes assessment, collection, enforcement, litigation, publication and statistical gathering functions under such laws.

Sec. 140. Section 12-263q of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) (1) For each calendar quarter commencing on or after July 1, 2017, each hospital shall pay a tax on the total net revenue received by such hospital for the provision of inpatient hospital services and outpatient hospital services.

(A) On and after July 1, 2017, and prior to July 1, 2019, the rate of tax for the provision of inpatient hospital services shall be six per cent of each hospital's audited net revenue for fiscal year 2016 attributable to inpatient hospital services.

(B) On and after July 1, 2017, and prior to July 1, 2019, the rate of tax for the provision of outpatient hospital services shall be nine hundred million dollars less the total tax imposed on all hospitals for the provision of inpatient hospital services, which sum shall be divided by the total audited net revenue for fiscal year 2016 attributable to outpatient hospital services, of all hospitals that are required to pay such tax.

(C) On and after July 1, 2019, the rate of tax for the provision of inpatient hospital services and outpatient hospital services shall be three hundred eighty-four million dollars divided by the total audited net revenue for fiscal year 2016, of all hospitals that are required to pay such tax.

(2) Except as provided in subdivision (3) of this subsection, each such hospital shall be required to pay the total amount due in four quarterly payments consistent with section 12-263s, with the first quarter commencing with the first day of each state fiscal year and the last quarter ending on the last day of each state fiscal year.

(3) (A) For the state fiscal year commencing July 1, 2017, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall make an estimated tax payment on December 15, 2017, which estimated payment shall be equal to one hundred thirty-three per cent of the tax due under chapter 211a for the period ending June 30, 2017. If a hospital was not required to pay tax under said chapter 211a on either inpatient hospital services or outpatient hospital services, such hospital shall make its estimated payment based on its unaudited net patient revenue.

(B) Each hospital required to pay tax pursuant to this subdivision on inpatient hospital services or outpatient hospital services shall pay the remaining balance determined to be due in two equal payments, which shall be due on April 30, 2018, and July 31, 2018, respectively.

(C) For each state fiscal year commencing on or after July 1, 2017, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall calculate the amount of tax due on forms prescribed by the commissioner by multiplying the applicable rate set forth in subdivision (1) of this subsection by its audited net revenue for fiscal year 2016. Hospitals shall make all payments required under this section in accordance with procedures established by and on forms provided by the commissioner.

(D) The commissioner shall apply any payment made by a hospital in connection with the tax under chapter 211a for the period ending September 30, 2017, as a partial payment of such hospital's estimated tax payment due on December 15, 2017, under subparagraph (A) of this subdivision. The commissioner shall return to a hospital any credit claimed by such hospital in connection with the tax imposed under said chapter 211a for the period ending September 30, 2017, for assignment as provided under section 12-263s.

(4) (A) Each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall submit to the commissioner such information as the commissioner requires in order to calculate the audited net inpatient revenue for fiscal year 2016, the audited net outpatient revenue for fiscal year 2016 and the audited net revenue for fiscal year 2016 of all such health care providers. Such information shall be provided to the commissioner not later than January 1, 2018. The commissioner shall make additional requests for information as necessary to fully audit each hospital's net revenue. Upon completion of the commissioner's examination, the commissioner shall notify, prior to February 28, 2018, each hospital of its audited net inpatient revenue for fiscal year 2016, audited net outpatient revenue for fiscal year 2016 and audited net revenue for fiscal year 2016.

(B) Any hospital that fails to provide the requested information prior to January 1, 2018, or fails to comply with a request for additional information made under this subdivision shall be subject to a penalty of one thousand dollars per day for each day the hospital fails to provide the requested information or additional information.

(C) The commissioner may engage an independent auditor to assist in the performance of the commissioner's duties and responsibilities under this subdivision.

(5) Net revenue derived from providing a health care item or service to a patient shall be taxed only one time under this section.

(i) "Audited net inpatient revenue for fiscal year 2016" means the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received for the provision of inpatient hospital services during the 2016 federal fiscal year;

(ii) "Audited net outpatient revenue for fiscal year 2016" means the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received for the provision of outpatient hospital services during the 2016 federal fiscal year; and

(iii) "Audited net revenue for fiscal year 2016" means net revenue, as reported in each hospital's audited financial statement, less the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received from other than the provision of inpatient hospital services and outpatient hospital services. The total audited net revenue for fiscal year 2016 shall be the sum of all audited net revenue for fiscal year 2016 for all hospitals required to pay tax on inpatient hospital services and outpatient hospital services.

(B) Audited net inpatient revenue and audited net outpatient revenue shall be based on information provided by each hospital required to pay tax on inpatient hospital services or outpatient hospital services.

(b) (1) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the net revenue tax imposed under subsection (a) of this section the following: (A) Specialty hospitals; (B) children's general hospitals; and (C) hospitals operated exclusively by the state other than a short-term acute hospital operated by the state as a receiver pursuant to chapter 920. Any hospital for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from the net revenue tax imposed under subsection (a) of this section. Any hospital for which the Centers for Medicare and Medicaid Services denies an exemption shall be deemed to be a hospital for purposes of this section and shall be required to pay the net revenue tax imposed under subsection (a) of this section on inpatient hospital services and outpatient hospital services.

(2) Each hospital shall provide to the Commissioner of Social Services, upon request, such information as said commissioner may require to make any computations necessary to seek approval for exemption under this subsection.

(3) As used in this subsection, (A) "specialty hospital" means a health care facility, as defined in section 19a-630, other than a facility licensed by the Department of Public Health as a short-term general hospital or a short-term children's hospital. "Specialty hospital" includes, but is not limited to, a psychiatric hospital or a chronic disease hospital, and (B) "children's general hospital" means a health care facility, as defined in section 19a-630, that is licensed by the Department of Public Health as a short-term children's hospital. "Children's general hospital" does not include a specialty hospital.

(c) Prior to January 1, 2018, and every three years thereafter, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt financially distressed hospitals from the net revenue tax imposed on outpatient hospital services. Any such hospital for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from the net revenue tax imposed on outpatient hospital services under subsection (a) of this section. Any hospital for which the Centers for Medicare and Medicaid Services denies an exemption shall be required to pay the net revenue tax imposed on outpatient hospital services under subsection (a) of this section. For purposes of this subsection, "financially distressed hospital" means a hospital that has experienced over a five-year period an average net loss of more than five per cent of aggregate revenue. A hospital has an average net loss of more than five per cent of aggregate revenue if such a loss is reflected in the five most recent years of financial reporting that have been made available by the Office of Health Care Access for such hospital in accordance with section 19a-670 as of the effective date of the request for approval which effective date shall be July first of the year in which the request is made.

(d) The commissioner shall issue guidance regarding the administration of the tax on inpatient hospital services and outpatient hospital services. Such guidance shall be issued upon completion of a study of the applicable federal law governing the administration of tax on inpatient hospital services and outpatient hospital services. The commissioner shall conduct such study in collaboration with the Commissioner of Social Services, the Secretary of the Office of Policy and Management, the Connecticut Hospital Association and the hospitals subject to the tax imposed on inpatient hospital services and outpatient hospital services.

(e) (1) The commissioner shall determine, in consultation with the Commissioner of Social Services, the Secretary of the Office of Policy and Management, the Connecticut Hospital Association and the hospitals subject to the tax imposed on inpatient hospital services and outpatient hospital services, if there is any underreporting of revenue on hospitals' audited financial statements. Such consultation shall only be as authorized under section 12-15. The commissioner shall issue guidance, if necessary, to address any such underreporting.

(2) If the commissioner determines, in accordance with this subsection, that a hospital underreported net revenue on its audited financial statement, the amount of underreported net revenue shall be added to the amount of net revenue reported on such hospital's audited financial statement so as to comply with federal law and the revised net revenue amount shall be used for purposes of calculating the amount of tax owed by such hospital under this section. For purposes of this subsection, "underreported net revenue" means any revenue of a hospital subject to the tax imposed under this section that is required to be included in net revenue from the provision of inpatient hospital services and net revenue from the provision of outpatient hospital services to comply with 42 CFR 433.56, as amended from time to time, 42 CFR 433.68, as amended from time to time, and Section 1903(w) of the Social Security Act, as amended from time to time, but that was not reported on such hospital's audited financial statement. Underreported net revenue shall only include revenue of the hospital subject to such tax.

[ (f) Nothing in this section shall affect the commissioner's obligations under section 12-15 regarding disclosure and inspection of returns and return information.]

[ (g)] (f) The provisions of section 17b-8 shall not apply to any exemption or exemptions sought by the Department of Social Services from the Centers for Medicare and Medicaid Services under this section.

Sec. 141. Section 51-5d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) The Chief Court Administrator, or a designee, on or before the last day of January, April, July and October in each year, shall certify the amount of revenue received as a result of any fee increase that took effect July 1, 2009, set forth in sections 52-258, 52-259, 52-259c and 52-361a, and transfer such amount to the organization administering the program for the use of interest earned on lawyers' clients' funds accounts pursuant to section 51-81c, for the purpose of funding the delivery of legal services to the poor.

(b) The Chief Court Administrator, or a designee, on or before the last day of January, April, July and October in each year, shall (1) certify the amount of revenue received as a result of any fee increase that took effect July 1, 2012, set forth in (A) section 52-259, (B) section 52-259c, (C) subdivision (1) of subsection (a) of section 52-356a, (D) subsection (a) of section 52-361a, (E) subsection (b) of section 52-367a, and (F) subsection (b) of section 52-367b, and (2) transfer [ (A) seventy per cent of such amount prior to July 1, 2014, and ninety-five per cent of] such amount [ on or after July 1, 2014,] to the organization administering the program for the use of interest earned on lawyers' clients' funds accounts pursuant to section 51-81c, for the purpose of funding the delivery of legal services to the poor. [ , and (B) thirty per cent of such amount prior to July 1, 2014, and five per cent of such amount on or after July 1, 2014, to the Judicial Data Processing Revolving Fund established in section 51-5b, for the purpose of maintaining and improving any informational data processing system operated by the Judicial Department, subject to the transfer requirements of subsection (c) of section 51-5b.]

(c) The Chief Court Administrator, or a designee, on or before the last day of January, April, July and October in each year, shall certify the amount of revenue received as a result of any fee increase that took effect July 1, 2016, set forth in sections 52-258, 52-259, 52-259c, 52-356a, 52-361a, 52-367a and 52-367b and transfer such amount to the organization administering the program for the use of interest earned on lawyers' clients' funds accounts pursuant to section 51-81c, for the purpose of funding the delivery of legal services to the poor.

Sec. 142. Subsection (g) of section 12-391 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(g) (1) With respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(2) With respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2011, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(3) With respect to the estates of decedents dying on or after January 1, 2011, but prior to January 1, 2018, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(4) With respect to the estates of decedents dying on or after January 1, 2018, but prior to January 1, 2019, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(5) With respect to the estates of decedents dying on or after January 1, 2019, but prior to January 1, 2020, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(6) With respect to the estates of decedents dying on or after January 1, 2020, but prior to January 1, 2021, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(7) With respect to the estates of decedents dying on or after January 1, 2021, but prior to January 1, 2022, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(8) With respect to the estates of decedents dying on or after January 1, 2022, but prior to January 1, 2023, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

(9) With respect to the estates of decedents dying on or after January 1, 2023, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

Sec. 143. Subsection (a) of section 12-642 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) With respect to calendar years commencing prior to January 1, 2001, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

(2) With respect to the calendar years commencing January 1, 2001, January 1, 2002, January 1, 2003, and January 1, 2004, the tax imposed by section 12-640 for each such calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

(3) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2005, but prior to January 1, 2010, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, but prior to January 1, 2010, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision:

(4) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2010, but prior to January 1, 2011, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(5) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2011, but prior to January 1, 2018, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) or (4) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(6) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2018, but prior to January 1, 2019, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4) or (5) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(7) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2019, but prior to January 1, 2020, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5) or (6) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(8) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2020, but prior to January 1, 2021, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6) or (7) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(9) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2021, but prior to January 1, 2022, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6), (7) or (8) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(10) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2022, but prior to January 1, 2023, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6), (7), (8) or (9) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

(11) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2023, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6), (7), (8), (9) or (10) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

Sec. 144. Subdivision (3) of subsection (b) of section 12-392 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(3) (A) A tax return shall be filed, in the case of every decedent who died prior to January 1, 2005, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state, whenever the personal representative of the estate is required by the laws of the United States to file a federal estate tax return.

(B) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2005, but prior to January 1, 2010, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(C) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2010, but prior to January 1, 2011, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million five hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(D) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2011, but prior to January 1, 2018, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(E) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2018, but prior to January 1, 2019, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(F) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2019, but prior to January 1, 2020, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(G) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2020, but prior to January 1, 2021, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over five million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is five million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(H) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2021, but prior to January 1, 2022, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over seven million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is seven million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(I) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2022, but prior to January 1, 2023, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over nine million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is nine million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

[ (G)] (J) A tax return shall be filed, in the case of every decedent who dies on or after January 1, [ 2020] 2023, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over the federal basic exclusion amount, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is equal to or less than the federal basic exclusion amount, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

Sec. 145. Subsection (a) of section 19a-55 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) The administrative officer or other person in charge of each institution caring for newborn infants shall cause to have administered to every such infant in its care an HIV-related test, as defined in section 19a-581, a test for phenylketonuria and other metabolic diseases, hypothyroidism, galactosemia, sickle cell disease, maple syrup urine disease, homocystinuria, biotinidase deficiency, congenital adrenal hyperplasia, severe combined immunodeficiency disease, adrenoleukodystrophy and such other tests for inborn errors of metabolism as shall be prescribed by the Department of Public Health. The tests shall be administered as soon after birth as is medically appropriate. If the mother has had an HIV-related test pursuant to section 19a-90 or 19a-593, the person responsible for testing under this section may omit an HIV-related test. The Commissioner of Public Health shall (1) administer the newborn screening program, (2) direct persons identified through the screening program to appropriate specialty centers for treatments, consistent with any applicable confidentiality requirements, and (3) set the fees to be charged to institutions to cover all expenses of the comprehensive screening program including testing, tracking and treatment. The fees to be charged pursuant to subdivision (3) of this subsection shall be set at a minimum of ninety-eight dollars. The Commissioner of Public Health shall publish a list of all the abnormal conditions for which the department screens newborns under the newborn screening program, which shall include screening for amino acid disorders, organic acid disorders and fatty acid oxidation disorders, including, but not limited to, long-chain 3-hydroxyacyl CoA dehydrogenase (L-CHAD), [ and] medium-chain acyl-CoA dehydrogenase (MCAD) and, subject to the approval of the Secretary of the Office of Policy and Management, any other disorder included on the recommended uniform screening panel pursuant to 42 USC 300b-10, as amended from time to time.

Sec. 146. Section 38a-882 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) The Insurance Department shall maintain the Brokered Transactions Guaranty Fund at a level not to exceed [ five] one hundred thousand dollars and to this intent moneys received under section 38a-881 shall be credited to such guaranty fund whenever the fund balance is below [ five] one hundred thousand dollars and any such moneys may be invested or reinvested in the same manner as funds of the state employees retirement system, and the interest arising from such investments shall be credited to the General Fund. Any moneys received under section 38a-881 not required to maintain such guaranty fund balance shall be deposited to the General Fund. All moneys in such guaranty fund in excess of [ five] one hundred thousand dollars shall be transferred by the Treasurer to the General Fund.

(b) If, at any time, the amount deposited in the Brokered Transactions Guaranty Fund is under one hundred thousand dollars, the department, in its discretion, may assess all persons licensed as insurance producers a fee not to exceed ten dollars which shall be credited to said guaranty fund.

Sec. 147. Subsection (a) of section 12-264 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a, shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include, as determined by the Commissioner of Revenue Services, (A) all income included in operating revenue accounts in the uniform systems of accounts prescribed by the Public Utilities Regulatory Authority for operations within the taxable quarter and, with respect to each such company, (B) all income identified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) all revenues identified in said uniform systems of accounts as income from nonutility operations, (D) all revenues identified in said uniform systems of accounts as nonoperating retail income, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas. [ , provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, with a total capacity of seven hundred seventy-five megawatts, for use in the production of electricity.] Gross earnings of a gas company, as defined in section 16-1, shall not include income earned in a taxable quarter commencing prior to June 30, 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No deductions shall be allowed from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge and those specifically mentioned in section 12-265. Gross earnings of a company, as described in subdivision (2) of this subsection, shall not include income earned in any taxable quarter commencing on or after July 1, 2000, from the sale of steam.

Sec. 148. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $1,000,000 shall be transferred from the unappropriated PURA Energy Enforcement Account in the Office of Policy and Management and credited to the resources of the General Fund for the fiscal year ending June 30, 2019.

Sec. 149. Section 687 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding any provision of the general statutes, the following sums shall be transferred from the Banking Fund, established pursuant to section 36a-65 of the general statutes, and credited to the resources of the General Fund: (1) For the fiscal year ending June 30, 2018, the sum of $11,200,000; and (2) for the fiscal year ending June 30, 2019, the sum of [ $9,200,000] $4,000,000.

Sec. 150. Section 717 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 1 of this act are supported by the GENERAL FUND revenue estimates as follows:

Sec. 151. Section 718 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 2 of this act are supported by the SPECIAL TRANSPORTATION FUND revenue estimates as follows:

Sec. 152. Section 719 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 3 of this act are supported by the MASHANTUCKET PEQUOT AND MOHEGAN FUND revenue estimates as follows:

Sec. 153. Section 721 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section [ 5] 4 of this act are supported by the BANKING FUND revenue estimates as follows:

Sec. 154. Section 722 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section [ 6] 5 of this act are supported by the INSURANCE FUND revenue estimates as follows:

Sec. 155. Section 723 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section [ 7] 6 of this act are supported by the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND revenue estimates as follows:

Sec. 156. Section 724 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section [ 8] 7 of this act are supported by the WORKERS' COMPENSATION FUND revenue estimates as follows:

Sec. 157. Subsection (a) of section 10-65 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Each local or regional school district operating an agricultural science and technology education center approved by the State Board of Education for program, educational need, location and area to be served shall be eligible for the following grants: (1) In accordance with the provisions of chapter 173, through progress payments in accordance with the provisions of section 10-287i, (A) for projects for which an application was filed prior to July 1, 2011, ninety-five per cent, and (B) for projects for which an application was filed on or after July 1, 2011, eighty per cent of the net eligible costs of constructing, acquiring, renovating and equipping approved facilities to be used exclusively for such agricultural science and technology education center, for the expansion or improvement of existing facilities or for the replacement or improvement of equipment therein, and (2) subject to the provisions of section 10-65b and within available appropriations, in an amount equal to [ three] four thousand two hundred dollars per student for every secondary school student who was enrolled in such center on October first of the previous year.

Sec. 158. Subsection (a) of section 17b-261 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Medical assistance shall be provided for any otherwise eligible person whose income, including any available support from legally liable relatives and the income of the person's spouse or dependent child, is not more than one hundred forty-three per cent, pending approval of a federal waiver applied for pursuant to subsection (e) of this section, of the benefit amount paid to a person with no income under the temporary family assistance program in the appropriate region of residence and if such person is an institutionalized individual as defined in Section 1917 of the Social Security Act, 42 USC 1396p(h)(3), and has not made an assignment or transfer or other disposition of property for less than fair market value for the purpose of establishing eligibility for benefits or assistance under this section. Any such disposition shall be treated in accordance with Section 1917(c) of the Social Security Act, 42 USC 1396p(c). Any disposition of property made on behalf of an applicant or recipient or the spouse of an applicant or recipient by a guardian, conservator, person authorized to make such disposition pursuant to a power of attorney or other person so authorized by law shall be attributed to such applicant, recipient or spouse. A disposition of property ordered by a court shall be evaluated in accordance with the standards applied to any other such disposition for the purpose of determining eligibility. The commissioner shall establish the standards for eligibility for medical assistance at one hundred forty-three per cent of the benefit amount paid to a household of equal size with no income under the temporary family assistance program in the appropriate region of residence. In determining eligibility, the commissioner shall not consider as income Aid and Attendance pension benefits granted to a veteran, as defined in section 27-103, or the surviving spouse of such veteran. Except as provided in section 17b-277 and section 17b-292, the medical assistance program shall provide coverage to persons under the age of nineteen with household income up to one hundred ninety-six per cent of the federal poverty level without an asset limit and to persons under the age of nineteen, who qualify for coverage under Section 1931 of the Social Security Act, with household income not exceeding one hundred ninety-six per cent of the federal poverty level without an asset limit, and their parents and needy caretaker relatives, who qualify for coverage under Section 1931 of the Social Security Act, with household income not exceeding one hundred [ thirty-three] fifty per cent of the federal poverty level without an asset limit. Such levels shall be based on the regional differences in such benefit amount, if applicable, unless such levels based on regional differences are not in conformance with federal law. Any income in excess of the applicable amounts shall be applied as may be required by said federal law, and assistance shall be granted for the balance of the cost of authorized medical assistance. The Commissioner of Social Services shall provide applicants for assistance under this section, at the time of application, with a written statement advising them of (1) the effect of an assignment or transfer or other disposition of property on eligibility for benefits or assistance, (2) the effect that having income that exceeds the limits prescribed in this subsection will have with respect to program eligibility, and (3) the availability of, and eligibility for, services provided by the Nurturing Families Network established pursuant to section 17b-751b. For coverage dates on or after January 1, 2014, the department shall use the modified adjusted gross income financial eligibility rules set forth in Section 1902(e)(14) of the Social Security Act and the implementing regulations to determine eligibility for HUSKY A, HUSKY B and HUSKY D applicants, as defined in section 17b-290. Persons who are determined ineligible for assistance pursuant to this section shall be provided a written statement notifying such persons of their ineligibility and advising such persons of their potential eligibility for one of the other insurance affordability programs as defined in 42 CFR 435.4.

Sec. 159. (Effective July 1, 2018) The sum of $1,500,000 dollars appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Education, for Talent Development, for the fiscal year ending June 30, 2019, shall be for the purpose of providing funding on a state-wide basis for the teacher education and mentoring program established under section 10-145o of the general statutes.

Sec. 160. (NEW) (Effective July 1, 2018) For the fiscal year ending June 30, 2019, and for each fiscal year thereafter, the Comptroller shall fund the fringe benefit costs for employees of the community college system who are supported by resources other than the General Fund in an amount not to exceed $16,200,000 from the resources appropriated for State Comptroller-Fringe Benefits. Nothing in this section shall change the fringe benefit support provided to the community college system for General Fund supported employees from the resources appropriated for State Comptroller-Fringe Benefits.

Sec. 161. (Effective July 1, 2018) The sum of $2,000,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Veterans Affairs, for Personal Services, for the fiscal year ending June 30, 2019, shall be for the purpose of achieving dual licensure for the Connecticut Veterans Home and Hospital as a chronic disease hospital and a skilled nursing facility no later than January 1, 2021.

Sec. 162. Section 12-412 of the 2018 supplement to the general statutes, as amended by section 202 of public act 16-3 of the May special session, is amended by adding subdivision (124) as follows (Effective July 1, 2018, and applicable to sales occurring on and after July 1, 2018):

(NEW) (124) (A) The sale of labor or acceptance or receipt in this state of labor, that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels, and repair or maintenance services on vessels, (B) (i) the sale of a vessel, a motor for a vessel or a trailer used for transporting a vessel, and (ii) the storage, acceptance or other use of a vessel, a motor for a vessel or a trailer used for transporting a vessel, in this state, and (C) during the period commencing on the first day of October in any year to and including the thirty-first day of May next succeeding, (i) the dry or wet storage or mooring of any noncommercial vessel, and (ii) (I) the delivery of any vessel within this state exclusively for the purpose of dry or wet storage, maintenance or repair, and (II) the actual process of storage, maintenance or repair of such vessel.

Sec. 163. Subdivision (1) of section 12-408 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on and after July 1, 2018):

[ (E) (i) With respect to the sales of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the sale of a vessel, such sale shall be exempt from such tax provided such vessel is docked in this state for sixty or fewer days in a calendar year;]

[ (F)] (E) With respect to patient care services for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

[ (G)] (F) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

[ (H)] (G) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

[ (I)] (H) The rate of tax imposed by this chapter shall be applicable to all retail sales upon the effective date of such rate, except that a new rate which represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate and delivery is made within ninety days after the effective date of the new rate. For the purposes of payment of the tax imposed under this section, any retailer of services taxable under [ subparagraph (I) of subdivision (2)] subdivision (37) of subsection (a) of section 12-407, who computes taxable income, for purposes of taxation under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, on an accounting basis which recognizes only cash or other valuable consideration actually received as income and who is liable for such tax only due to the rendering of such services may make payments related to such tax for the period during which such income is received, without penalty or interest, without regard to when such service is rendered;

[ (J)] (I) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph [ (G)] (F) of this subdivision;

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

[ (K)] (J) For calendar months commencing on or after July 1, 2019, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and

(ii) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and [ (H)] (G) of this subdivision on the sale of a motor vehicle;

(iii) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and [ (H)] (G) of this subdivision on the sale of a motor vehicle;

(iv) For calendar months commencing on or after July 1, 2022, but prior to July 1, 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and [ (H)] (G) of this subdivision on the sale of a motor vehicle;

(v) For calendar months commencing on or after July 1, 2023, but prior to July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and [ (H)] (G) of this subdivision on the sale of a motor vehicle; and

(vi) For calendar months commencing on or after July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and [ (H)] (G) of this subdivision on the sale of a motor vehicle.

Sec. 164. Subdivision (1) of section 12-411 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on and after July 1, 2018):

(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;

(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days;

[ (D) (i) With respect to the acceptance or receipt in this state of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

[ (E)] (D) (i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

[ (F)] (E) With respect to the acceptance or receipt in this state of patient care services purchased from any retailer for consumption or use in this state for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

[ (G)] (F) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

[ (H)] (G) With respect to the acceptance or receipt in this state of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

[ (I)] (H) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph [ (G)] (F) of this subdivision;

[ (J)] (I) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and

Sec. 165. Subdivisions (3) and (4) of section 12-430 of the 2018 supplement to the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(3) (A) The provisions of this subdivision shall not apply to the registration of a vessel purchased or accepted or received in this state on or after July 1, 2018, unless there is any unpaid tax outstanding on the sale, storage, use or other consumption of such vessel prior to July 1, 2018.

(B) Each person, before obtaining an original or transferral registration for a motor vehicle, vessel, snowmobile or aircraft in this state, shall furnish evidence that any tax due thereon pursuant to the provisions of this chapter has been paid in accordance with regulations prescribed by the Commissioner of Revenue Services, and on forms approved by, in the case of a motor vehicle, vessel or snowmobile, the Commissioner of Revenue Services and the Commissioner of Motor Vehicles, and, in the case of an aircraft, the Commissioner of Revenue Services and the Commissioner of Transportation. The Commissioner of Motor Vehicles shall, upon the request of the Commissioner of Revenue Services, after hearing by the Commissioner of Revenue Services, suspend or revoke a motor vehicle, vessel or snowmobile registration of any person who fails to pay any tax due in connection with the sale, storage, use or other consumption of such motor vehicle, vessel or snowmobile pursuant to the provisions of this chapter. The Commissioner of Transportation shall, upon the request of the Commissioner of Revenue Services, after a hearing by the Commissioner of Revenue Services, suspend or revoke an aircraft registration of any person who fails to pay any tax due in connection with the sale, storage, use or other consumption of such aircraft pursuant to the provisions of this chapter.

(4) Where a trade-in of a motor vehicle is received by a motor vehicle dealer, upon the sale of another motor vehicle to a consumer, or where a trade-in of an aircraft, as defined in subdivision (5) of section 15-34, is received by an aircraft dealer, upon the sale of another aircraft to a consumer, or where a trade-in of a farm tractor [ ,] or a snowmobile [ or any vessel, as defined in section 15-127,] is received by a retailer of farm tractors [ ,] or snowmobiles [ or such vessels] upon the sale of another farm tractor [ ,] or snowmobile [ or such vessel] to a consumer, the tax is only on the difference between the sale price of the motor vehicle, aircraft, farm tractor or snowmobile [ , farm tractor or such vessel] purchased and the amount allowed on the motor vehicle, aircraft, farm tractor or snowmobile [ , farm tractor or such vessel] traded in on such purchase. When any such motor vehicle, aircraft, farm tractor or snowmobile [ , farm tractor or such vessel] traded in is subsequently sold to a consumer or user, the tax provided for in this chapter [ applies] shall apply.

Sec. 166. Subsection (a) of section 12-431 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on or after July 1, 2018):

(a) (1) Except as otherwise provided in subdivision (2) or (3) of this subsection, [ in case of] for the purchase of any motor vehicle, snowmobile [ , vessel] or aircraft other than from a licensed motor vehicle dealer or licensed motor vehicle lessor, a snowmobile dealer [ , a licensed marine dealer] or a retailer of aircraft, respectively, the receipts therefrom shall not be included in the measure of the sales tax, but the purchaser thereof shall pay a use tax on the total purchase price thereof to the Commissioner of Revenue Services [ ,] as provided in section 12-411. [ , in the case of tangible personal property purchased from a retailer, and, in the case of] Such tax shall be paid, (A) for motor vehicles [ , vessels] and snowmobiles, before obtaining an original or [ transferal] transferral registration, in accordance with regulations prescribed by the Commissioner of Revenue Services and on forms approved by the Commissioner of Revenue Services and the Commissioner of Motor Vehicles, and [ , in the case of] (B) for aircraft, before obtaining an original or [ transferal] transferral registration, in accordance with regulations prescribed by the Commissioner of Revenue Services and on forms approved by the Commissioner of Revenue Services and the Commissioner of Transportation.

(2) No use tax shall be payable in cases of purchase (A) when the purchaser is the spouse, mother, father, brother, sister or child of the seller, (B) when a motor vehicle [ or vessel] is sold in connection with the organization, reorganization or liquidation of an incorporated business, provided the last taxable sale or use of the motor vehicle [ or vessel] was subjected to a tax imposed by this chapter and the purchaser is the incorporated business or a stockholder thereof, (C) when a motor vehicle is sold in connection with the organization or termination of a partnership or limited liability company, provided the last taxable sale or use of the motor vehicle was subjected to a tax imposed by this chapter and the purchaser is the partnership or limited liability company, as the case may be, or a partner or member thereof as the case may be, or (D) when a motor vehicle [ which] that has been declared a total loss pursuant to the provisions of section 14-16c is rebuilt for sale or use, provided the purchaser was subjected to the tax imposed by this chapter for the last taxable sale of said vehicle.

(3) When a motor vehicle in which special equipment has previously been installed exclusively for the use of a person with physical disabilities is sold for use by a person with physical disabilities, the purchaser shall pay a use tax on the total purchase price of the vehicle, less the portion of such price attributable to such special equipment. Unless established otherwise, the portion of the purchase price attributable to the motor vehicle shall be deemed to be the value determined pursuant to subsection (b) of this section.

Sec. 167. Subdivision (60) of section 12-412 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(60) The sale of any motor vehicle [ or vessel, as defined in section 15-127,] in this state when the purchaser of such motor vehicle [ or vessel] is not a resident of this state and does not maintain a permanent place of abode in this state, provided such motor vehicle [ or vessel] is not presented for registration with the Department of Motor Vehicles in this state and such purchaser submits a declaration, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence as may be requested by the Commissioner of Revenue Services concerning such purchaser's residency or place of abode.

Sec. 168. Section 12-587 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) (1) As used in this chapter: (A) "Company" includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual or any fiduciary thereof; (B) "quarterly period" means a period of three calendar months commencing on the first day of January, April, July or October and ending on the last day of March, June, September or December, respectively; (C) except as provided in subdivision (2) of this subsection, "gross earnings" means all consideration received from the first sale within this state of a petroleum product; (D) "petroleum products" means those products which contain or are made from petroleum or a petroleum derivative; (E) "first sale of petroleum products within this state" means the initial sale of a petroleum product delivered to a location in this state; (F) "export" or "exportation" means the conveyance of petroleum products from within this state to a location outside this state for the purpose of sale or use outside this state; and (G) "sale for exportation" means a sale of petroleum products to a purchaser which itself exports such products.

(2) For purposes of this chapter, "gross earnings" means gross earnings as defined in subdivision (1) of this subsection, except, with respect to the first sale of gasoline or gasohol within this state, if the consideration received from such first sale reflects a price of gasoline or gasohol sold or used in this state in excess of three dollars per gallon, gross earnings from such first sale shall be deemed to be three dollars per gallon, and any consideration received that is derived from that portion of the price of such gasoline or gasohol in excess of three dollars per gallon shall be disregarded in the calculation of gross earnings. Notwithstanding the provisions of this chapter, the Commissioner of Revenue Services may suspend enforcement activities with respect to this subdivision until all policies and procedures necessary to implement the provision of this subdivision are in place, but in no event shall such suspension extend beyond April 15, 2012.

(b) (1) Except as otherwise provided in subdivision (2) of this subsection, any company [ which] that is engaged in the refining or distribution, or both, of petroleum products and which distributes such products in this state shall pay a quarterly tax on its gross earnings derived from the first sale of petroleum products within this state. Each company shall on or before the last day of the month next succeeding each quarterly period render to the commissioner a return on forms prescribed or furnished by the commissioner and signed by the person performing the duties of treasurer or an authorized agent or officer, including the amount of gross earnings derived from the first sale of petroleum products within this state for the quarterly period and such other facts as the commissioner may require for the purpose of making any computation required by this chapter. [ Except as otherwise provided in subdivision (3) of this subsection, the] The rate of tax shall be (A) [ five per cent with respect to calendar quarters prior to July 1, 2005; (B) five and eight-tenths per cent with respect to calendar quarters commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six and three-tenths per cent with respect to calendar quarters commencing on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with respect to calendar quarters commencing on or after July 1, 2007, and prior to July 1, 2013; and [ (E)] (B) eight and one-tenth per cent with respect to calendar quarters commencing on or after July 1, 2013.

(2) Gross earnings derived from the first sale of the following petroleum products within this state shall be exempt from tax:

(A) Any petroleum products sold for exportation from this state for sale or use outside this state;

(B) [ the] The product designated by the American Society for Testing and Materials as "Specification for Heating Oil D396-69", commonly known as number 2 heating oil, to be used exclusively for heating purposes or to be used in a commercial fishing vessel, which vessel qualifies for an exemption pursuant to subdivision (40) of section 12-412;

(C) [ kerosene] Kerosene, commonly known as number 1 oil, to be used exclusively for heating purposes, provided delivery is of both number 1 and number 2 oil, and via a truck with a metered delivery ticket to a residential dwelling or to a centrally metered system serving a group of residential dwellings;

(D) [ the] The product identified as propane gas, to be used primarily for heating purposes;

(E) [ bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and marine gas oil to be used in any vessel (i) having a displacement exceeding four thousand dead weight tons, or (ii) primarily engaged in interstate commerce;

(F) [ for] For any first sale occurring prior to July 1, 2008, propane gas to be used as a fuel for a motor vehicle;

(G) [ for] For any first sale occurring on or after July 1, 2002, grade number 6 fuel oil, as defined in regulations adopted pursuant to section 16a-22c, to be used exclusively by a company which, in accordance with census data contained in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 33 in the North American Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition;

(H) [ for] For any first sale occurring on or after July 1, 2002, number 2 heating oil to be used exclusively in a vessel primarily engaged in interstate commerce, which vessel qualifies for an exemption under subdivision (40) of section 12-412;

(I) [ for] For any first sale occurring on or after July 1, 2000, paraffin or microcrystalline waxes;

(J) [ for] For any first sale occurring prior to July 1, 2008, petroleum products to be used as a fuel for a fuel cell, as defined in subdivision (113) of section 12-412;

(K) [ a] A commercial heating oil blend containing not less than ten per cent of alternative fuels derived from agricultural produce, food waste, waste vegetable oil or municipal solid waste, including, but not limited to, biodiesel or low sulfur dyed diesel fuel;

(L) [ for] For any first sale occurring on or after July 1, 2007, diesel fuel other than diesel fuel to be used in an electric generating facility to generate electricity;

(M) [ for] For any first sale occurring on or after July 1, 2013, cosmetic grade mineral oil; or

[ (3) The rate of tax on gross earnings derived from the first sale of grade number 6 fuel oil, as defined in regulations adopted pursuant to section 16a-22c, to be used exclusively by a company which, in accordance with census data contained in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 33 in the North American Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition, or number 2 heating oil used exclusively in a vessel primarily engaged in interstate commerce, which vessel qualifies for an exemption under section 12-412 shall be: (A) Four per cent with respect to calendar quarters commencing on or after July 1, 1998, and prior to July 1, 1999; (B) three per cent with respect to calendar quarters commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two per cent with respect to calendar quarters commencing on or after July 1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to calendar quarters commencing on or after July 1, 2001, and prior to July 1, 2002.]

(c) (1) Any company [ which] that imports or causes to be imported into this state petroleum products for sale, use or consumption in this state, other than a company subject to and having paid the tax on such company's gross earnings from first sales of petroleum products within this state, which earnings include gross earnings attributable to such imported or caused to be imported petroleum products, in accordance with subsection (b) of this section, shall pay a quarterly tax on the consideration given or contracted to be given for such petroleum product if the consideration given or contracted to be given for all such deliveries during the quarterly period for which such tax is to be paid exceeds three thousand dollars. [ Except as otherwise provided in subdivision (3) of this subsection, the] The rate of tax shall be (A) [ five per cent with respect to calendar quarters commencing prior to July 1, 2005; (B) five and eight-tenths per cent with respect to calendar quarters commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six and three-tenths per cent with respect to calendar quarters commencing on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with respect to calendar quarters commencing on or after July 1, 2007, and prior to July 1, 2013; and (E) eight and one-tenth per cent with respect to calendar quarters commencing on or after July 1, 2013. Fuel in the fuel supply tanks of a motor vehicle, which fuel tanks are directly connected to the engine, shall not be considered a delivery for the purposes of this subsection.

(2) Consideration given or contracted to be given for petroleum products, gross earnings from the first sale of which are exempt from tax under subdivision (2) of subsection (b) of this section, shall be exempt from tax.

[ (3) The rate of tax on consideration given or contracted to be given for grade number 6 fuel oil, as defined in regulations adopted pursuant to section 16a-22c, to be used exclusively by a company which, in accordance with census data contained in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 33 in the North American Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition, or number 2 heating oil used exclusively in a vessel primarily engaged in interstate commerce, which vessel qualifies for an exemption under section 12-412 shall be: (A) Four per cent with respect to calendar quarters commencing on or after July 1, 1998, and prior to July 1, 1999; (B) three per cent with respect to calendar quarters commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two per cent with respect to calendar quarters commencing on or after July 1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to calendar quarters commencing on or after July 1, 2001, and prior to July 1, 2002.]

(d) The amount of tax reported to be due on such return shall be due and payable on or before the last day of the month next succeeding the quarterly period. The tax imposed under the provisions of this chapter shall be in addition to any other tax imposed by this state on such company.

(e) For the purposes of this chapter, the gross earnings of any producer or refiner of petroleum products operating a service station along the highways or interstate highways within the state pursuant to a contract with the Department of Transportation or operating a service station which is used as a training or test marketing center under the provisions of subsection (b) of section 14-344d, shall be calculated by multiplying the volume of petroleum products delivered by any producer or refiner to any such station by such producer's or refiner's dealer tank wagon price or dealer wholesale price in the area of the service station.

Sec. 169. Section 4-66o of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

The Secretary of the Office of Policy and Management may establish receivables for the revenue anticipated pursuant to subparagraph [ (K)] (J) of subdivision (1) of section 12-408 and section 4-66l.

Sec. 170. Section 12-458 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on or after July 1, 2018):

(a) (1) Each distributor shall, on or before the twenty-fifth day of each month, render a return to the commissioner. Each return shall be signed by the person required to file the return or by his authorized agent but need not be verified by oath. Any return required to be filed by a corporation shall be signed by an officer of such corporation or his authorized agent. Such return shall state the number of gallons of fuel sold or used by him during the preceding calendar month, on forms to be furnished by the commissioner, and shall contain such further information as the commissioner shall prescribe. The commissioner may make public the number of gallons of fuel sold or used by the distributor, as contained in such report, notwithstanding the provisions of section 12-15 or any other section. For purposes of this section, fuel sold shall include, but not be limited to, the transfer of fuel by a distributor into a receptacle from which fuel is supplied or intended to be supplied to other than such distributor's motor vehicles.

(2) On said date and coincident with the filing of such return each distributor shall pay to the commissioner for the account of the purchaser or consumer a tax (A) on each gallon of such fuels sold or used in this state during the preceding calendar month, of [ twenty-six cents on and after January 1, 1992, twenty-eight cents on and after January 1, 1993, twenty-nine cents on and after July 1, 1993, thirty cents on and after January 1, 1994, thirty-one cents on and after July 1, 1994, thirty-two cents on and after January 1, 1995, thirty-three cents on and after July 1, 1995, thirty-four cents on and after October 1, 1995, thirty-five cents on and after January 1, 1996, thirty-six cents on and after April 1, 1996, thirty-seven cents on and after July 1, 1996, thirty-eight cents on and after October 1, 1996, thirty-nine cents on and after January 1, 1997, thirty-six cents on and after July 1, 1997, thirty-two cents on and after July 1, 1998, and] twenty-five cents on and after July 1, 2000; and (B) in lieu of said taxes, each distributor shall pay a tax on each gallon of gasohol, as defined in section 14-1, sold or used in this state during such preceding calendar month, of [ twenty-five cents on and after January 1, 1992, twenty-seven cents on and after January 1, 1993, twenty-eight cents on and after July 1, 1993, twenty-nine cents on and after January 1, 1994, thirty cents on and after July 1, 1994, thirty-one cents on and after January 1, 1995, thirty-two cents on and after July 1, 1995, thirty-three cents on and after October 1, 1995, thirty-four cents on and after January 1, 1996, thirty-five cents on and after April 1, 1996, thirty-six cents on and after July 1, 1996, thirty-seven cents on and after October 1, 1996, thirty-eight cents on and after January 1, 1997, thirty-five cents on and after July 1, 1997, thirty-one cents on and after July 1, 1998, and twenty-four cents on and after July 1, 2000, and] twenty-five cents on and after July 1, 2004; (C) in lieu of said taxes, each distributor shall pay a tax on each gallon of [ diesel fuel,] propane or natural gas sold or used in this state during such preceding calendar month, of [ eighteen cents on and after September 1, 1991, and] twenty-six cents on and after August 1, 2002; (D) in lieu of said taxes, each distributor shall pay a tax on each gallon of propane or natural gas sold or used in this state during such preceding calendar month, of twenty-six cents on and after July 1, 2007; and (E) in lieu of said taxes, each distributor shall pay a tax on each gallon of diesel fuel sold or used in this state during such preceding calendar month, [ of thirty-seven cents on and after July 1, 2007, and] at the applicable tax rate, as determined by the commissioner pursuant to section 12-458h [ ,] on and after July 1, 2008.

(B) [ sold] Sold to a municipality of this state, (i) for use by any contractor performing a service for such municipality in accordance with a contract, provided such fuel is used by such contractor exclusively for the purposes of and in accordance with such contract, or (ii) for use exclusively in a school bus, as defined in section 14-275; [ ,]

(C) [ sold] Sold to a municipality of this state, a transit district of this state, or this state, at other than a retail outlet, for governmental purposes and for use in vehicles owned and operated, or leased and operated by such municipality, such transit district or this state; [ ,]

(D) [ sold] Sold to a person licensed as a distributor in this state under section 12-456; [ ,]

(E) [ transferred] Transferred from storage within this state to some point without this state; [ ,]

(F) [ sold] Sold to the holder of a permit issued under section 12-458a for sale or use without this state; [ ,]

(G) [ sold] Sold to the holder of a permit issued under subdivision (63) of section 12-412, provided (i) such fuel is not used in motor vehicles registered or required to be registered to operate upon the public highways of this state, unless such fuel is used in motor vehicles registered exclusively for farming purposes, (ii) such fuel is not delivered, upon such sale, to a tank in which such person keeps fuel for personal and farm use, and (iii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for farming purposes, is submitted by such person to the distributor; [ ,]

(H) [ sold] Sold exclusively to furnish power for an industrial plant in the actual fabrication of finished products to be sold, or for the fishing industry; [ ,]

(J) [ sold] Sold exclusively to furnish gas, water, steam or electricity, if delivered to consumers through mains, lines or pipes; [ ,]

(K) [ sold] Sold to the owner or operator of an aircraft, as defined in section 15-34, exclusively for aviation purposes, provided (i) for purposes of this subdivision, "aviation purposes" means for the purpose of powering an aircraft or an aircraft engine, (ii) such fuel is delivered, upon such sale, to a tank in which fuel is kept exclusively for aviation purposes, and (iii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for aviation purposes, is submitted by such person to the distributor; [ ,]

(L) [ sold] Sold to a dealer who is licensed under section 12-462 and whose place of business is located upon an established airport within this state; [ ,]

(M) [ diesel] Diesel fuel sold exclusively for use in portable power system generators that are larger than one hundred fifty kilowatts; [ , or]

(N) [ sold] Sold for use in any vessel (i) having a displacement exceeding four thousand dead weight tons, or (ii) primarily engaged in interstate commerce; or

(O) Dyed diesel fuel, as defined in subsection (d) of section 12-487, sold to the owner or operator of marine fuel docks exclusively for marine purposes, provided (i) such fuel is delivered, upon such sale, to a tank in which fuel is kept exclusively for marine purposes, and (ii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for marine purposes, is submitted by such person to the distributor.

(4) Each distributor, when making a taxable sale, shall furnish to the purchaser an invoice showing the quantities of fuel sold, the classification thereof under the provisions of this chapter and the amount of tax to be paid by the distributor for the account of the purchaser or consumer.

(5) If any distributor fails to pay the amount of tax reported to be due on its report within the time specified under the provisions of this section, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of the tax until the date of payment.

(6) If no return has been filed within three months after the time specified under the provisions of this chapter, the commissioner may make such return at any time thereafter, according to the best information obtainable and the form prescribed. There shall be added to the tax imposed upon the basis of such return an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment.

(7) Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to his satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

(8) A distributor who is exclusively making sales of fuel on which the tax imposed by this chapter is not payable may be permitted, as specified in regulations adopted in accordance with the provisions of chapter 54, to file reports less frequently than monthly but not less frequently than annually if the commissioner determines that enforcement of this section would not be adversely affected by less frequent filings. Distributors permitted to file such reports shall maintain records that shall detail (A) the persons from whom the fuel was purchased, (B) the persons to whom, the quantities in which and the dates on which such fuel was sold, and (C) any other information deemed necessary by the commissioner.

(b) The commissioner shall, within three years after the due date for the filing of a return or, in the case of a completed return filed after such due date, within three years after the date of which such return was received by him, examine it and, in case any error is disclosed by such examination, shall, within thirty days after such disclosure, notify the taxpayer thereof. When it appears that any part of the deficiency for which a deficiency assessment is made is due to negligence or intentional disregard of the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to ten per cent of the amount of such deficiency assessment, or fifty dollars, whichever is greater. When it appears that any part of the deficiency for which a deficiency assessment is made is due to fraud or intent to evade the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment. No taxpayer shall be subject to more than one penalty under this subsection in relation to the same tax period. Within thirty days of the mailing of such notice, the taxpayer shall pay to the commissioner, in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services, any additional amount of tax shown to be due by the corrected return or shall be paid by the State Treasurer, upon order of the Comptroller, any amount shown to be due such taxpayer by such corrected return. The failure of such taxpayer to receive any notice required by this section shall not relieve such taxpayer of the obligation to pay the tax or any interest or penalties thereon. When, before the expiration of the time prescribed in this section for the examination of the return or the assessment of said tax, both the commissioner and such taxpayer have consented in writing to such examination or assessment after such time, the return may be examined and said tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commissioner may also in such a case waive the statute of limitations against a claim for refund by such taxpayer. To any taxes [ which] that are assessed under this subsection, there shall be added interest at the rate of one per cent per month or fraction thereof from the date when the original tax became due and payable.

(c) Any person who owns or operates a vehicle [ which] that runs only upon rails or tracks [ which] that is properly registered with the federal government, in accordance with the provisions of Section 4222 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, [ amended,] shall be exempt from paying to a distributor the motor fuels tax imposed pursuant to this section for use in such vehicle.

Sec. 171. (NEW) (Effective July 1, 2018) (a) The Commissioner of Revenue Services may license the owner or operator of marine fuel docks to purchase dyed diesel fuel, as defined in subsection (d) of section 12-487 of the general statutes, that is exempt under subparagraph (O) of subdivision (3) of subsection (a) of section 12-458 of the general statutes, from distributors and to sell such nontaxable fuel, provided such owner or operator can properly control such sale, through meters or pumps or other dispensing devices, directly into the fuel tank of any vessel or vessel motor. Such owner or operator shall keep and maintain proper accounting records of all purchases from the distributor and sales invoices to the purchaser, showing the signature of the purchaser and the vessel registration number of the vessel serviced, and the inventory on hand on the first day of each month. Such records shall be preserved for a period of at least three years and shall be audited by the commissioner at regular intervals. Any discrepancies found to exist for which a satisfactory explanation cannot be submitted shall be subject to the tax imposed by section 12-458 of the general statutes against such owner or operator. The license to sell dyed diesel fuel under this section may be revoked if the licensee fails to properly control and safeguard the state from any diversion to uses other than for marine purposes.

(b) Each distributor of dyed diesel fuel shall, on or before the twenty-fifth of each month, render a report to the commissioner. Such report shall state the number of gallons of dyed diesel fuel sold or used by such distributor during the preceding calendar month, on forms to be furnished by the commissioner, and shall contain such additional information as the commissioner prescribes.

Sec. 172. Section 590 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

Notwithstanding subdivision (1) of subsection (d) of section 4-66l of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, each municipality shall receive a municipal sharing grant payable not later than October thirty-first of each year. The total amount of the grant payable is as follows:

Sec. 173. (Effective from passage) The Secretary of the Office of Policy and Management, after approval by the Municipal Accountability Review Board established pursuant to section 7-576d of the general statutes, may utilize $4,340,252 of the amount appropriated to Debt Service - State Treasurer, for Municipal Restructuring, for assistance to any municipality that received contract assistance pursuant to section 7-576j of the general statutes in order to prevent such municipality from realizing a deficit in the fiscal year ending June 30, 2019.

Sec. 174. Section 12-413a of the general statutes is repealed. (Effective July 1, 2018)

Sec. 175. Sections 658 and 659 of public act 17-2 of the June special session are repealed. (Effective from passage)

Sec. 176. Section 683 of public act 17-2 of the June special session is repealed. (Effective from passage)

Sec. 177. Section 3-123i of the general statutes is repealed. (Effective from passage)

Sec. 178. Section 12-578j of the 2018 supplement to the general statutes is repealed. (Effective from passage)

Sec. 179. Section 12-704f of the 2018 supplement to the general statutes is repealed. (Effective from passage)

Sec. 180. Section 4-14 of the general statutes is repealed. (Effective July 1, 2018)

Sec. 181. Section 14-275d of the general statutes is repealed. (Effective July 1, 2019)"

T624		2018-2019
T625	GENERAL GOVERNMENT
T626
T627	DEPARTMENT OF ADMINISTRATIVE SERVICES
T628	State Insurance and Risk Mgmt Operations	8,508,924
T629
T630	REGULATION AND PROTECTION
T631
T632	DEPARTMENT OF MOTOR VEHICLES
T633	Personal Services	[ 49,296,260]	48,386,107
T634	Other Expenses	15,397,378
T635	Equipment	468,756
T636	Commercial Vehicle Information Systems and Networks Project	214,676
T637	AGENCY TOTAL	[ 65,377,070]	64,466,917
T638
T639	CONSERVATION AND DEVELOPMENT
T640
T641	DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION
T642	Personal Services	2,060,488
T643	Other Expenses	701,974
T644	AGENCY TOTAL	2,762,462
T645
T646	TRANSPORTATION
T647
T648	DEPARTMENT OF TRANSPORTATION
T649	Personal Services	[ 175,874,964]	170,864,782
T650	Other Expenses	53,214,223
T651	Equipment	1,341,329
T652	Minor Capital Projects	449,639
T653	Highway Planning And Research	3,060,131
T654	Rail Operations	[ 198,225,900]	209,673,193
T655	Bus Operations	[ 168,421,676]	189,887,787
T656	ADA Para-transit Program	[ 38,039,446]	40,796,221
T657	Non-ADA Dial-A-Ride Program	1,576,361
T658	Pay-As-You-Go Transportation Projects	[ 13,629,769]	11,629,769
T659	Port Authority	400,000
T660	Transportation to Work	2,370,629
T661	AGENCY TOTAL	[ 656,604,067]	685,264,064
T662
T663	HUMAN SERVICES
T664
T665	DEPARTMENT OF SOCIAL SERVICES
T666
T667	NON-FUNCTIONAL
T668
T669	DEBT SERVICE - STATE TREASURER
T670	Debt Service	[ 680,223,716]	638,973,716
T671
T672	STATE COMPTROLLER - MISCELLANEOUS
T673	Nonfunctional - Change to Accruals	213,133
T674
T675	STATE COMPTROLLER - FRINGE BENEFITS
T676	Unemployment Compensation	[ 203,548]	302,854
T677	State Employees Retirement Contributions	[ 144,980,942]	126,280,942
T678	Insurance - Group Life	277,357
T679	Employers Social Security Tax	[ 15,674,834]	15,624,653
T680	State Employees Health Service Cost	[ 50,218,403]	46,557,134
T681	Other Post Employment Benefits	6,000,000
T682	SERS Defined Contribution Match		120,200
T683	AGENCY TOTAL	[ 217,355,084]	195,163,140
T684
T685	RESERVE FOR SALARY ADJUSTMENTS
T686	Reserve For Salary Adjustments	2,301,186
T687
T688	WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES
T689	Workers' Compensation Claims	6,723,297
T690
T691	TOTAL - SPECIAL TRANSPORTATION FUND	[ 1,640,068,939]	1,604,376,839
T692
T693	LESS:
T694
T695	Unallocated Lapse	-12,000,000
T696
T697	NET - SPECIAL TRANSPORTATION FUND	[ 1,628,068,939]	1,592,376,839

T698		2018-2019
T699	GENERAL GOVERNMENT
T700
T701	OFFICE OF POLICY AND MANAGEMENT
T702	Grants To Towns	[ 49,942,796]	50,942,796

T703		2018-2019
T704	REGULATION AND PROTECTION
T705
T706	DEPARTMENT OF BANKING
T707	Personal Services	10,984,235
T708	Other Expenses	1,478,390
T709	Equipment	44,900
T710	Fringe Benefits	[ 8,787,388]	9,007,073
T711	Indirect Overhead	[ 291,192]	441,615
T712	AGENCY TOTAL	[ 21,586,105]	21,956,213
T713
T714	LABOR DEPARTMENT
T715	Opportunity Industrial Centers	475,000
T716	Customized Services	950,000
T717	AGENCY TOTAL	1,425,000
T718
T719	CONSERVATION AND DEVELOPMENT
T720
T721	DEPARTMENT OF HOUSING
T722	Fair Housing	670,000
T723
T724	JUDICIAL
T725
T726	JUDICIAL DEPARTMENT
T727	Foreclosure Mediation Program	3,610,565
T728
T729	NON-FUNCTIONAL
T730
T731	STATE COMPTROLLER - MISCELLANEOUS
T732	Nonfunctional - Change to Accruals	95,178
T733
T734	TOTAL - BANKING FUND	[ 27,386,848]	27,756,956

T735		2018-2019
T736	GENERAL GOVERNMENT
T737
T738	OFFICE OF POLICY AND MANAGEMENT
T739	Personal Services	313,882
T740	Other Expenses	6,012
T741	Fringe Benefits	200,882
T742	AGENCY TOTAL	520,776
T743
T744	REGULATION AND PROTECTION
T745
T746	INSURANCE DEPARTMENT
T747	Personal Services	13,796,046
T748	Other Expenses	[ 1,727,807]	1,774,279
T749	Equipment	52,500
T750	Fringe Benefits	[ 10,938,946]	11,312,758
T751	Indirect Overhead	[ 466,740]	271,839
T752	AGENCY TOTAL	[ 26,982,039]	27,207,422
T753
T754	OFFICE OF THE HEALTHCARE ADVOCATE
T755	Personal Services	[ 1,683,355]	1,564,246
T756	Other Expenses	305,000
T757	Equipment	[ 15,000]	5,000
T758	Fringe Benefits	[ 1,329,851]	1,267,599
T759	Indirect Overhead	106,630
T760	AGENCY TOTAL	[ 3,439,836]	3,248,475
T761
T762	CONSERVATION AND DEVELOPMENT
T763
T764	DEPARTMENT OF HOUSING
T765	Crumbling Foundations	110,844
T766	AGENCY TOTAL	110,844
T767
T768	HEALTH
T769
T770	DEPARTMENT OF PUBLIC HEALTH
T771	Needle and Syringe Exchange Program	459,416
T772	Children's Health Initiatives	[ 2,935,769]
T773	AIDS Services	4,975,686
T774	Breast and Cervical Cancer Detection and Treatment	2,150,565
T775	Immunization Services	[ 48,018,326]	47,107,827
T776	X-Ray Screening and Tuberculosis Care	965,148
T777	Venereal Disease Control	197,171
T778	AGENCY TOTAL	[ 59,702,081]	55,855,813
T779
T780	OFFICE OF HEALTH STRATEGY
T781	Personal Services	[ 560,785]	836,433
T782	Other Expenses	[ 2,386,767]	2,136,767
T783	Equipment		10,000
T784	Fringe Benefits	[ 430,912]	738,151
T785	AGENCY TOTAL	[ 3,378,464]	3,721,351
T786
T787	DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES
T788	Managed Service System	408,924
T789
T790	HUMAN SERVICES
T791
T792	DEPARTMENT OF SOCIAL SERVICES
T793	Fall Prevention	[ 376,023]
T794
T795	STATE DEPARTMENT ON AGING
T796
T797	DEPARTMENT OF REHABILITATION SERVICES
T798	Fall Prevention		376,023
T799
T800	NON-FUNCTIONAL
T801
T802	STATE COMPTROLLER - MISCELLANEOUS
T803	Nonfunctional - Change to Accruals	116,945
T804
T805	TOTAL - INSURANCE FUND	[ 95,035,932]	91,566,573

T806		2018-2019
T807	REGULATION AND PROTECTION
T808
T809	OFFICE OF CONSUMER COUNSEL
T810	Personal Services	1,288,453
T811	Other Expenses	332,907
T812	Equipment	2,200
T813	Fringe Benefits	[ 1,056,988]	1,082,301
T814	Indirect Overhead	[ 100]	67,663
T815	AGENCY TOTAL	[ 2,680,648]	2,773,524
T816
T817	CONSERVATION AND DEVELOPMENT
T818
T819	DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION
T820	Personal Services	[ 11,834,823]	11,076,243
T821	Other Expenses	1,479,367
T822	Equipment	19,500
T823	Fringe Benefits	[ 9,467,858]	8,860,994
T824	Indirect Overhead	100
T825	AGENCY TOTAL	[ 22,801,648]	21,436,204
T826
T827	NON-FUNCTIONAL
T828
T829	STATE COMPTROLLER - MISCELLANEOUS
T830	Nonfunctional - Change to Accruals	89,658
T831
T832	TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND	[ 25,571,954]	24,299,386

T833		2018-2019
T834	GENERAL GOVERNMENT
T835
T836	DIVISION OF CRIMINAL JUSTICE
T837	Personal Services	369,969
T838	Other Expenses	10,428
T839	Fringe Benefits	306,273
T840	AGENCY TOTAL	686,670
T841
T842	REGULATION AND PROTECTION
T843
T844	LABOR DEPARTMENT
T845	Occupational Health Clinics	687,148
T846
T847	WORKERS' COMPENSATION COMMISSION
T848	Personal Services	10,240,361
T849	Other Expenses	2,659,765
T850	Equipment	1
T851	Fringe Benefits	[ 8,192,289]	9,216,325
T852	Indirect Overhead	[ 291,637]	440,294
T853	AGENCY TOTAL	[ 21,384,053]	22,556,746
T854
T855	HUMAN SERVICES
T856
T857	DEPARTMENT OF REHABILITATION SERVICES
T858	Personal Services	514,113
T859	Other Expenses	53,822
T860	Rehabilitative Services	1,111,913
T861	Fringe Benefits	430,485
T862	AGENCY TOTAL	2,110,333
T863
T864	NON-FUNCTIONAL
T865
T866	STATE COMPTROLLER - MISCELLANEOUS
T867	Nonfunctional - Change to Accruals	72,298
T868
T869	TOTAL - WORKERS' COMPENSATION FUND	[ 24,940,502]	26,113,195

T870		2018-2019
T871	CONSERVATION AND DEVELOPMENT
T872
T873	DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
T874	Statewide Marketing	4,130,912
T875	Hartford Urban Arts Grant	242,371
T876	New Britain Arts Council	39,380
T877	Main Street Initiatives	100,000
T878	Neighborhood Music School	80,540
T879	Nutmeg Games	40,000
T880	Discovery Museum	196,895
T881	National Theatre of the Deaf	78,758
T882	Connecticut Science Center	446,626
T883	CT Flagship Producing Theaters Grant	259,951
T884	Performing Arts Centers	787,571
T885	Performing Theaters Grant	306,753
T886	Arts Commission	1,497,298
T887	Art Museum Consortium	287,313
T888	Litchfield Jazz Festival	29,000
T889	Arte Inc.	20,735
T890	CT Virtuosi Orchestra	15,250
T891	Barnum Museum	20,735
T892	Various Grants	393,856
T893	Connecticut Boxing Commission		100,000
T894	Greater Hartford Arts Council	74,079
T895	Stepping Stones Museum for Children	30,863
T896	Maritime Center Authority	303,705
T897	Connecticut Humanities Council	850,000
T898	Amistad Committee for the Freedom Trail	36,414
T899	New Haven Festival of Arts and Ideas	414,511
T900	New Haven Arts Council	52,000
T901	Beardsley Zoo	253,879
T902	Mystic Aquarium	322,397
T903	Northwestern Tourism	[ 400,000]
T904	Eastern Tourism	[ 400,000]
T905	Central Tourism	[ 400,000]
T906	Twain/Stowe Homes	81,196
T907	Cultural Alliance of Fairfield	52,000
T908	AGENCY TOTAL	[ 12,644,988]	11,544,988

T909	Grantee	Grant Amount for	Grant Amount for
T910		Fiscal Year 2018	Fiscal Year 2019
T911
T912	Andover	$14,975	$6,680
T913	Ansonia	160,809	113,045
T914	Ashford	23,221	12,010
T915	Avon	18,973
T916	Barkhamsted	16,480	6,728
T917	Beacon Falls	28,405	12,467
T918	Berlin	43,425
T919	Bethany	15,440	881
T920	Bethel	48,774
T921	Bethlehem	13,341	4,125
T922	Bloomfield	149,114	94,314
T923	Bolton	16,279	3,244
T924	Bozrah	16,045	9,143
T925	Branford	53,780
T926	Bridgeport	5,856,925	5,606,925
T927	Bridgewater	8,143	3,734
T928	Bristol	559,715	400,282
T929	Brookfield	21,694
T930	Brooklyn	212,937	191,703
T931	Burlington	22,355
T932	Canaan	9,348	6,202
T933	Canterbury	28,601	15,208
T934	Canton	20,081
T935	Chaplin	79,006	73,052
T936	Cheshire	2,039,432	1,962,440
T937	Chester	14,638	3,278
T938	Clinton	30,336
T939	Colchester	65,420	23,167
T940	Colebrook	9,838	6,045
T941	Columbia	19,213	4,857
T942	Cornwall	8,114	4,434
T943	Coventry	44,362	13,336
T944	Cromwell	35,310
T945	Danbury	898,935	678,398
T946	Darien	9,024
T947	Deep River	16,522	4,490
T948	Derby	240,912	207,304
T949	Durham	20,345	1,003
T950	East Granby	14,706	987
T951	East Haddam	27,015	3,042
T952	East Hampton	40,629	6,742
T953	East Hartford	291,227	156,898
T954	East Haven	158,456	82,006
T955	East Lyme	320,180	270,204
T956	East Windsor	45,500	15,432
T957	Eastford	11,911	7,529
T958	Easton	10,434
T959	Ellington	44,853	4,081
T960	Enfield	1,342,216	1,224,751
T961	Essex	12,209
T962	Fairfield	276,419	114,941
T963	Farmington	29,796
T964	Franklin	14,960	9,738
T965	Glastonbury	40,754
T966	Goshen	10,357	2,687
T967	Granby	23,972
T968	Greenwich	92,423
T969	Griswold	86,837	55,478
T970	Groton	1,336,108	1,232,069
T971	Guilford	25,668
T972	Haddam	22,842	908
T973	Hamden	887,622	725,946
T974	Hampton	13,774	8,881
T975	Hartford	6,263,314	6,136,523
T976	Hartland	12,191	6,593
T977	Harwinton	18,235	3,676
T978	Hebron	28,438	3,350
T979	Kent	8,957	1,298
T980	Killingly	139,384	94,184
T981	Killingworth	15,190
T982	Lebanon	32,377	13,139
T983	Ledyard	878,678	[ 891,000]	1,391,000
T984	Lisbon	22,716	11,287
T985	Litchfield	17,970
T986	Lyme	8,286	1,997
T987	Madison	19,020
T988	Manchester	565,397	412,450
T989	Mansfield	204,996	179,151
T990	Marlborough	18,541	1,807
T991	Meriden	857,313	698,609
T992	Middlebury	15,721
T993	Middlefield	17,261	5,616
T994	Middletown	1,184,574	1,060,747
T995	Milford	377,139	236,690
T996	Monroe	33,321
T997	Montville	952,470	[ 946,162]	1,446,162
T998	Morris	11,054	5,059
T999	Naugatuck	230,356	147,899
T1000	New Britain	2,172,652	1,980,822
T1001	New Canaan	8,816
T1002	New Fairfield	29,123
T1003	New Hartford	18,753	822
T1004	New Haven	5,753,352	5,503,352
T1005	New London	1,737,694	1,667,837
T1006	New Milford	74,366	2,049
T1007	Newington	245,693	164,924
T1008	Newtown	903,200	829,098
T1009	Norfolk	13,256	8,899
T1010	North Branford	40,346	2,647
T1011	North Canaan	20,843	12,383
T1012	North Haven	149,723	86,789
T1013	North Stonington	841,889	880,690
T1014	Norwalk	809,075	577,059
T1015	Norwich	1,912,306	1,860,229
T1016	Old Lyme	14,374
T1017	Old Saybrook	14,310
T1018	Orange	43,141	6,408
T1019	Oxford	25,388
T1020	Plainfield	121,937	82,099
T1021	Plainville	72,491	27,635
T1022	Plymouth	65,316	33,955
T1023	Pomfret	19,468	9,172
T1024	Portland	27,715	2,902
T1025	Preston	1,125,119	1,165,290
T1026	Prospect	26,678	1,085
T1027	Putnam	100,687	75,902
T1028	Redding	10,912
T1029	Ridgefield	14,143
T1030	Rocky Hill	266,437	213,545
T1031	Roxbury	7,982	2,188
T1032	Salem	18,219	7,370
T1033	Salisbury	8,929
T1034	Scotland	15,714	11,620
T1035	Seymour	67,640	24,111
T1036	Sharon	9,111	2,001
T1037	Shelton	74,849
T1038	Sherman	9,772	109
T1039	Simsbury	28,478
T1040	Somers	1,594,267	1,564,515
T1041	South Windsor	54,351
T1042	Southbury	37,443
T1043	Southington	122,491	7,160
T1044	Sprague	25,323	17,479
T1045	Stafford	92,112	60,839
T1046	Stamford	875,635	625,635
T1047	Sterling	33,410	24,317
T1048	Stonington	31,251
T1049	Stratford	160,760	30,567
T1050	Suffield	2,802,224	2,760,598
T1051	Thomaston	37,095	16,872
T1052	Thompson	62,808	38,307
T1053	Tolland	34,843
T1054	Torrington	287,599	196,642
T1055	Trumbull	49,633
T1056	Union	21,240	19,013
T1057	Vernon	156,412	79,820
T1058	Voluntown	87,466	80,641
T1059	Wallingford	151,703	33,058
T1060	Warren	8,125	4,369
T1061	Washington	8,526
T1062	Waterbury	2,887,435	2,637,435
T1063	Waterford	42,167
T1064	Watertown	69,660	11,631
T1065	West Hartford	194,502	27,820
T1066	West Haven	951,618	807,097
T1067	Westbrook	16,186
T1068	Weston	8,893
T1069	Westport	26,431
T1070	Wethersfield	207,167	137,556
T1071	Willington	33,019	17,399
T1072	Wilton	10,862
T1073	Winchester	78,242	49,474
T1074	Windham	857,889	793,155
T1075	Windsor	68,446
T1076	Windsor Locks	420,787	387,713
T1077	Wolcott	60,939	16,939
T1078	Woodbridge	11,091
T1079	Woodbury	19,685
T1080	Woodstock	26,183	5,694

T1081	Municipality/	Grant Amount	Grant Amount
T1082	District	Fiscal Year 2018	Fiscal Year 2019
T1083
T1084	Andover	$4,211	$9,631
T1085	Ansonia	44,259	61,845
T1086	Ashford	44	2,817
T1087	Avon		27,370
T1088	Barkhamsted	1,682	9,887
T1089	Beacon Falls	20,772	24,899
T1090	Berlin	447	6,108
T1091	Bethany	5,865	20,648
T1092	Bethel	149	15,360
T1093	Bethlehem	158	527
T1094	Bloomfield	13,651	13,651
T1095	Bolton	15,913	24,288
T1096	Bozrah		3,044
T1097	Branford		12,155
T1098	Bridgeport	2,319,865	2,319,865
T1099	Bridgewater	51	639
T1100	Bristol		47,877
T1101	Brookfield	337
T1102	Brooklyn	79,919	79,919
T1103	Burlington	5,437	22,931
T1104	Canaan	58,344	58,344
T1105	Canterbury	327	5,357
T1106	Canton		9,325
T1107	Chaplin	31,817	31,817
T1108	Cheshire	1,317,410	1,317,410
T1109	Chester	415	9,068
T1110	Clinton		16,949
T1111	Colchester		74,928
T1112	Colebrook	1,206	2,813
T1113	Columbia	167	3,666
T1114	Cornwall	3,149	9,753
T1115	Coventry	284	23,414
T1116	Cromwell	180	8,749
T1117	Danbury	1,597,717	1,597,717
T1118	Darien		10,948
T1119	Deep River		7,424
T1120	Derby	663	29,550
T1121	Durham	123	6,251
T1122	East Granby		3,868
T1123	East Haddam	8,423	18,370
T1124	East Hampton	19,217	19,217
T1125	East Hartford	69,451	69,451
T1126	East Haven	240,702	462,357
T1127	East Lyme	192,581	192,581
T1128	East Windsor	57,816	548,433
T1129	Eastford		32,004
T1130	Easton	410	49,981
T1131	Ellington	96	4,540
T1132	Enfield	655,840	655,840
T1133	Essex	78	277
T1134	Fairfield	137	19,259
T1135	Farmington	2,106,294	2,069,061
T1136	Franklin	5,944	9,390
T1137	Glastonbury
T1138	Goshen	408	8,655
T1139	Granby	50	1,061
T1140	Greenwich
T1141	Griswold	17,108	32,943
T1142	Groton	564,150	[ 564,150]	1,564,150
T1143	Guilford
T1144	Haddam	21,098	33,979
T1145	Hamden	662,757	662,757
T1146	Hampton	12,327	12,327
T1147	Hartford	10,162,953	10,162,953
T1148	Hartland	56,100	56,100
T1149	Harwinton		5,872
T1150	Hebron		7,647
T1151	Kent	28,889	28,889
T1152	Killingly	149,332	149,332
T1153	Killingworth	52,447	50,606
T1154	Lebanon	3,431	14,807
T1155	Ledyard	379,330	379,330
T1156	Lisbon	130	3,830
T1157	Litchfield	24,449	42,754
T1158	Lyme		9,054
T1159	Madison	324,440	295,398
T1160	Manchester	428,017	428,017
T1161	Mansfield	5,566,517	5,566,517
T1162	Marlborough		14,788
T1163	Meriden	192,354	258,466
T1164	Middlebury		25,793
T1165	Middlefield	33	4,920
T1166	Middletown	2,217,276	[ 2,217,276]	2,823,123
T1167	Milford	195,096	281,776
T1168	Monroe	46
T1169	Montville	1,079,480	1,079,480
T1170	Morris	820	11,872
T1171	Naugatuck	2,998	46,475
T1172	New Britain	2,996,392	2,996,392
T1173	New Canaan	7,331
T1174	New Fairfield	127	3,348
T1175	New Hartford		10,288
T1176	New Haven	5,146,251	5,146,251
T1177	New London	295,665	397,802
T1178	New Milford	194	323,944
T1179	Newington	14,719	14,719
T1180	Newtown	456,363	456,363
T1181	Norfolk	38,529	38,529
T1182	North Branford		2,986
T1183	North Canaan	6,827	12,906
T1184	North Haven	2,621	62,062
T1185	North Stonington	219	12,148
T1186	Norwalk	31,982	269,172
T1187	Norwich	612,634	680,137
T1188	Old Lyme	146	9,966
T1189	Old Saybrook		34,274
T1190	Orange	194	5,952
T1191	Oxford	116,873	108,327
T1192	Plainfield	1,260	34,173
T1193	Plainville	388	8,596
T1194	Plymouth	458	5,936
T1195	Pomfret	27,221	29,556
T1196	Portland	199	13,439
T1197	Preston	716	7,233
T1198	Prospect		1,038
T1199	Putnam		18,421
T1200	Redding	88,698	75,147
T1201	Ridgefield	2,087	22,112
T1202	Rocky Hill	512,303	512,303
T1203	Roxbury	64	1,402
T1204	Salem	35,653	35,653
T1205	Salisbury	108	3,342
T1206	Scotland	15,937	15,937
T1207	Seymour		11,453
T1208	Sharon		13,010
T1209	Shelton	344
T1210	Sherman		7
T1211	Simsbury	2,555	35,655
T1212	Somers	715,904	715,904
T1213	South Windsor	78	142,250
T1214	Southbury	13,994
T1215	Southington		6,766
T1216	Sprague	366	6,156
T1217	Stafford	4,404	28,118
T1218	Stamford	931,423	931,423
T1219	Sterling	131	2,904
T1220	Stonington
T1221	Stratford	122,285	213,514
T1222	Suffield	1,801,140	1,801,140
T1223	Thomaston	5,728	19,583
T1224	Thompson	41	6,524
T1225	Tolland		24,569
T1226	Torrington	96,492	162,755
T1227	Trumbull		98
T1228	Union	15,426	15,426
T1229	Vernon	113,496	123,084
T1230	Voluntown	71,479	119,254
T1231	Wallingford		33,319
T1232	Warren	2,084	2,084
T1233	Washington	6,117	13,927
T1234	Waterbury	3,021,121	3,021,121
T1235	Waterford	122,408	143,075
T1236	Watertown	9,723	9,723
T1237	West Hartford		16,127
T1238	West Haven		181,198
T1239	Westbrook		51,571
T1240	Weston
T1241	Westport	351,519	305,404
T1242	Wethersfield	107,242	135,355
T1243	Willington	17,136	24,965
T1244	Wilton	330	10,271
T1245	Winchester	31,191	59,944
T1246	Windham	2,558,128	2,558,128
T1247	Windsor		27,298
T1248	Windsor Locks	25,283	45,282
T1249	Wolcott		1,140
T1250	Woodbridge
T1251	Woodbury	183
T1252	Woodstock	1,581	3,987
T1253	Danielson (Bor.)	10,980	10,980
T1254	Litchfield (Bor.)	288	288

T1255	Fiscal Year Ending June 30,	Percentage of Estimated Revenue
T1256	2020	99.5
T1257	2021	99.25
T1258	2022	99
T1259	2023	98.75
T1260	2024	98.5
T1261	2025	98.25
T1262	2026, and each	98
T1263	fiscal year thereafter

T1264	Calendar Year Commencing	Up to
T1265	January 1,
T1266	2018	$517,500,000
T1267	2019	440,700,000
T1268	2020	684,600,000
T1269	2021	777,800,000
T1270	2022	778,700,000
T1271	2023	789,200,000
T1272	2024	801,300,000
T1273	2025	805,300,000
T1274	2026	825,700,000
T1275	2027	863,500,000

T1276	Municipality	Grant Amount for
T1277		Fiscal Year 2019
T1278	Andover	-
T1279	Ansonia	-
T1280	Ashford	-
T1281	Avon	-
T1282	Barkhamsted	-
T1283	Beacon Falls	-
T1284	Berlin	-
T1285	Bethany	-
T1286	Bethel	-
T1287	Bethlehem	-
T1288	Bloomfield	-
T1289	Bolton	-
T1290	Bozrah	-
T1291	Branford	-
T1292	Bridgeport	8,709,412
T1293	Bridgewater	-
T1294	Bristol	-
T1295	Brookfield	-
T1296	Brooklyn	-
T1297	Burlington	-
T1298	Canaan	-
T1299	Canterbury	-
T1300	Canton	-
T1301	Chaplin	-
T1302	Cheshire	-
T1303	Chester	-
T1304	Clinton	-
T1305	Colchester	-
T1306	Colebrook	-
T1307	Columbia	-
T1308	Cornwall	-
T1309	Coventry	-
T1310	Cromwell	-
T1311	Danbury	-
T1312	Darien	-
T1313	Deep River	-
T1314	Derby	29,809
T1315	Durham	-
T1316	East Granby	-
T1317	East Haddam	-
T1318	East Hampton	-
T1319	East Hartford	2,206,312
T1320	East Haven	-
T1321	East Lyme	-
T1322	East Windsor	-
T1323	Eastford	-
T1324	Easton	-
T1325	Ellington	-
T1326	Enfield	-
T1327	Essex	-
T1328	Fairfield	-
T1329	Farmington	-
T1330	Franklin	-
T1331	Glastonbury	-
T1332	Goshen	-
T1333	Granby	-
T1334	Greenwich	-
T1335	Griswold	-
T1336	Groton	-
T1337	Guilford	-
T1338	Haddam	-
T1339	Hamden	2,459,487
T1340	Hampton	-
T1341	Hartford	13,347,702
T1342	Hartland	-
T1343	Harwinton	-
T1344	Hebron	-
T1345	Kent	-
T1346	Killingly	-
T1347	Killingworth	-
T1348	Lebanon	-
T1349	Ledyard	-
T1350	Lisbon	-
T1351	Litchfield	-
T1352	Lyme	-
T1353	Madison	-
T1354	Manchester	265,518
T1355	Mansfield	-
T1356	Marlborough	-
T1357	Meriden	-
T1358	Middlebury	-
T1359	Middlefield	-
T1360	Middletown	-
T1361	Milford	-
T1362	Monroe	-
T1363	Montville	-
T1364	Morris	-
T1365	Naugatuck	1,835,665
T1366	New Britain	3,782,705
T1367	New Canaan	-
T1368	New Fairfield	-
T1369	New Hartford	-
T1370	New Haven	1,241,769
T1371	New London	175,060
T1372	New Milford	-
T1373	Newington	-
T1374	Newtown	-
T1375	Norfolk	-
T1376	North Branford	-
T1377	North Canaan	-
T1378	North Haven	-
T1379	North Stonington	-
T1380	Norwalk	-
T1381	Norwich	651,997
T1382	Old Lyme	-
T1383	Old Saybrook	-
T1384	Orange	-
T1385	Oxford	-
T1386	Plainfield	-
T1387	Plainville	-
T1388	Plymouth	-
T1389	Pomfret	-
T1390	Portland	-
T1391	Preston	-
T1392	Prospect	-
T1393	Putnam	-
T1394	Redding	-
T1395	Ridgefield	-
T1396	Rocky Hill	-
T1397	Roxbury	-
T1398	Salem	-
T1399	Salisbury	-
T1400	Scotland	-
T1401	Seymour	-
T1402	Sharon	-
T1403	Shelton	-
T1404	Sherman	-
T1405	Simsbury	-
T1406	Somers	-
T1407	South Windsor	-
T1408	Southbury	-
T1409	Southington	-
T1410	Sprague	-
T1411	Stafford	-
T1412	Stamford	-
T1413	Sterling	-
T1414	Stonington	-
T1415	Stratford	-
T1416	Suffield	-
T1417	Thomaston	-
T1418	Thompson	-
T1419	Tolland	-
T1420	Torrington	1,687,556
T1421	Trumbull	-
T1422	Union	-
T1423	Vernon	-
T1424	Voluntown	-
T1425	Wallingford	-
T1426	Warren	-
T1427	Washington	-
T1428	Waterbury	10,336,597
T1429	Waterford	-
T1430	Watertown	-
T1431	West Hartford	259,243
T1432	West Haven	-
T1433	Westbrook	-
T1434	Weston	-
T1435	Westport	-
T1436	Wethersfield	-
T1437	Willington	-
T1438	Wilton	-
T1439	Winchester	-
T1440	Windham	-
T1441	Windsor	-
T1442	Windsor Locks	-
T1443	Wolcott	-
T1444	Woodbridge	-
T1445	Woodbury	-
T1446	Woodstock	-
T1447	Blmfld Cntr FD	38,755
T1448	Blmfld Blue Hills FD	22,635
T1449	Enfield FD #2	10,090
T1450	Manchester - 8th Utility Dist	434,690
T1451	Middletown City FD	1,023,009
T1452	Middletown South Fire	433,306
T1453	Middletown Westfield	155,425
T1454	Norwich - CCD	623,634
T1455	Norwich - TCD	60,284
T1456	Simsbury FD	276,420
T1457	Windham #2	537,964
T1458	Wndhm Spec Svc Dist #3	89,092
T1459	W Haven 1st Center	921,629
T1460	Allingtown	662,291
T1461	W. Shore FD	422,678

T1462	Amount of Connecticut
T1463	Taxable Estate	Rate of Tax
T1464	Not over $2,000,000	None
T1465	Over $2,000,000
T1466	but not over $2,100,000	5.085% of the excess over $0
T1467	Over $2,100,000	$106,800 plus 8% of the excess
T1468	but not over $2,600,000	over $2,100,000
T1469	Over $2,600,000	$146,800 plus 8.8% of the excess
T1470	but not over $3,100,000	over $2,600,000
T1471	Over $3,100,000	$190,800 plus 9.6% of the excess
T1472	but not over $3,600,000	over $3,100,000
T1473	Over $3,600,000	$238,800 plus 10.4% of the excess
T1474	but not over $4,100,000	over $3,600,000
T1475	Over $4,100,000	$290,800 plus 11.2% of the excess
T1476	but not over $5,100,000	over $4,100,000
T1477	Over $5,100,000	$402,800 plus 12% of the excess
T1478	but not over $6,100,000	over $5,100,000
T1479	Over $6,100,000	$522,800 plus 12.8% of the excess
T1480	but not over $7,100,000	over $6,100,000
T1481	Over $7,100,000	$650,800 plus 13.6% of the excess
T1482	but not over $8,100,000	over $7,100,000
T1483	Over $8,100,000	$786,800 plus 14.4% of the excess
T1484	but not over $9,100,000	over $8,100,000
T1485	Over $9,100,000	$930,800 plus 15.2% of the excess
T1486	but not over $10,100,000	over $9,100,000
T1487	Over $10,100,000	$1,082,800 plus 16% of the excess
T1488		over $10,100,000

T1489	Amount of Connecticut
T1490	Taxable Estate	Rate of Tax
T1491	Not over $3,500,000	None
T1492	Over $3,500,000	7.2% of the excess
T1493	but not over $3,600,000	over $3,500,000
T1494	Over $3,600,000	$7,200 plus 7.8% of the excess
T1495	but not over $4,100,000	over $3,600,000
T1496	Over $4,100,000	$46,200 plus 8.4% of the excess
T1497	but not over $5,100,000	over $4,100,000
T1498	Over $5,100,000	$130,200 plus 9.0% of the excess
T1499	but not over $6,100,000	over $5,100,000
T1500	Over $6,100,000	$220,200 plus 9.6% of the excess
T1501	but not over $7,100,000	over $6,100,000
T1502	Over $7,100,000	$316,200 plus 10.2% of the excess
T1503	but not over $8,100,000	over $7,100,000
T1504	Over $8,100,000	$418,200 plus 10.8% of the excess
T1505	but not over $9,100,000	over $8,100,000
T1506	Over $9,100,000	$526,200 plus 11.4% of the excess
T1507	but not over $10,100,000	over $9,100,000
T1508	Over $10,100,000	$640,200 plus 12% of the excess
T1509		over $10,100,000

T1510	Amount of Connecticut
T1511	Taxable Estate	Rate of Tax
T1512	Not over $2,000,000	None
T1513	Over $2,000,000	7.2% of the excess
T1514	but not over $3,600,000	over $2,000,000
T1515	Over $3,600,000	$115,200 plus 7.8% of the excess
T1516	but not over $4,100,000	over $3,600,000
T1517	Over $4,100,000	$154,200 plus 8.4% of the excess
T1518	but not over $5,100,000	over $4,100,000
T1519	Over $5,100,000	$238,200 plus 9.0% of the excess
T1520	but not over $6,100,000	over $5,100,000
T1521	Over $6,100,000	$328,200 plus 9.6% of the excess
T1522	but not over $7,100,000	over $6,100,000
T1523	Over $7,100,000	$424,200 plus 10.2% of the excess
T1524	but not over $8,100,000	over $7,100,000
T1525	Over $8,100,000	$526,200 plus 10.8% of the excess
T1526	but not over $9,100,000	over $8,100,000
T1527	Over $9,100,000	$634,200 plus 11.4% of the excess
T1528	but not over $10,100,000	over $9,100,000
T1529	Over $10,100,000	$748,200 plus 12% of the excess
T1530		over $10,100,000

T1		2018-2019
T2	LEGISLATIVE
T3
T4	LEGISLATIVE MANAGEMENT
T5	Personal Services	[ 43,332,854]	41,791,059
T6	Other Expenses	[ 13,975,741]	11,976,294
T7	Equipment	[ 100,000]
T8	Interim Salary/Caucus Offices	[ 452,875]
T9	Redistricting	[ 100,000]
T10	Old State House	[ 500,000]	400,000
T11	Interstate Conference Fund	377,944
T12	New England Board of Higher Education	183,750
T13	AGENCY TOTAL	[ 59,023,164]	54,729,047
T14
T15	AUDITORS OF PUBLIC ACCOUNTS
T16	Personal Services	10,349,151
T17	Other Expenses	272,143
T18	AGENCY TOTAL	10,621,294
T19
T20	COMMISSION WOMEN, CHILDREN, SENIORS
T21	Personal Services	400,000
T22	Other Expenses	[ 30,000]	22,366
T23	AGENCY TOTAL	[ 430,000]	422,366
T24
T25	COMMISSION ON EQUITY AND OPPORTUNITY
T26	Personal Services	400,000
T27	Other Expenses	[ 30,000]	22,366
T28	AGENCY TOTAL	[ 430,000]	422,366
T29
T30	GENERAL GOVERNMENT
T31
T32	GOVERNOR'S OFFICE
T33	Personal Services	[ 1,998,912]	3,168,797
T34	Other Expenses	[ 185,402]	176,132
T35	New England Governors' Conference	[ 74,391]	66,952
T36	National Governors' Association	[ 116,893]	105,204
T37	AGENCY TOTAL	[ 2,375,598]	3,517,085
T38
T39	SECRETARY OF THE STATE
T40	Personal Services	[ 2,623,326]	2,550,229

T1806		2017-2018	2018-2019
T1807	TAXES
T1808	Personal Income	$9,182,500,000	[ $9,312,200,000] $9,707,600,000
T1809	Sales and Use	4,220,500,000	[ 4,288,100,000] 4,168,900,000
T1810	Corporation	933,300,000	[ 988,700,000] 920,200,000
T1811	Public Service	284,900,000	[ 263,700,000] 248,500,000
T1812	Inheritance and Estate	180,100,000	[ 170,500,000] 176,200,000
T1813	Insurance Companies	230,600,000	[ 234,200,000] 234,300,000
T1814	Cigarettes	394,200,000	[ 391,300,000] 381,000,000
T1815	Real Estate Conveyance	215,600,000	[ 222,300,000] 209,400,000
T1816	Alcoholic Beverages	62,600,000	63,000,000
T1817	Admissions and Dues	41,500,000	41,800,000
T1818	Health Provider	1,045,000,000	[ 1,044,100,000] 1,049,300,000
T1819	Miscellaneous	27,700,000	[ 33,000,000] 22,000,000
T1820	TOTAL TAXES	16,818,500,000	[ 17,052,900,000] 17,222,200,000
T1821
T1822	Refunds of Taxes	(1,146,800,000)	[ (1,201,000,000)] (1,215,100,000)
T1823	Earned Income Tax Credit	(115,000,000)	[ (120,600,000)] (118,300,000)
T1824	R & D Credit Exchange	(7,300,000)	[ (7,600,000)] (6,400,000)
T1825	TAXES LESS REFUNDS	15,549,400,000	[ 15,723,700,000] 15,882,400,000
T1826
T1827	OTHER REVENUE
T1828	Transfers - Special Revenue	339,300,000	[ 346,400,000] 352,700,000
T1829	Indian Gaming Payments	267,300,000	[ 199,000,000] 203,600,000
T1830	Licenses, Permits and Fees	309,600,000	[ 343,700,000] 293,700,000
T1831	Sales of Commodities	43,800,000	[ 44,900,000] 37,700,000
T1832	Rents, Fines and Escheats	143,000,000	[ 143,700,000] 147,200,000
T1833	Investment Income	5,900,000	[ 7,000,000] 14,500,000
T1834	Miscellaneous	207,400,000	[ 189,100,000] 224,600,000
T1835	Refunds of Payments	(62,500,000)	[ (63,900,000)] (58,800,000)
T1836	TOTAL OTHER REVENUE	1,253,800,000	[ 1,209,900,000] 1,215,200,000
T1837
T1838	OTHER SOURCES
T1839	Federal Grants	1,766,349,611	[ 1,763,978,988] 2,112,600,000
T1840	Transfer From Tobacco Settlement	109,700,000	110,200,000
T1841	Transfers (To)/From Other Funds	60,500,000	[ 100,400,000] 63,100,000
T1842	Volatility Cap Adjustment		(363,069,406)
T1843	TOTAL OTHER SOURCES	1,936,549,611	[ 1,974,578,988] 1,922,830,594
T1844
T1845	TOTAL GENERAL FUND REVENUE	18,739,749,611	[ 18,908,178,988] 19,020,430,594

T1846		2017-2018	2018-2019
T1847	TAXES
T1848	Motor Fuels	$505,300,000	[ $506,100,000] $502,300,000
T1849	Oil Companies	271,800,000	[ 300,200,000] 279,800,000
T1850	Sales and Use	327,800,000	[ 335,400,000] 338,100,000
T1851	Sales Tax - DMV	88,000,000	[ 88,800,000] 86,800,000
T1852	Refunds of Taxes	(12,600,000)	[ (14,100,000)] (14,600,000)
T1853	TOTAL - TAXES LESS REFUNDS	1,180,300,000	[ 1,216,400,000] 1,192,400,000
T1854
T1855	OTHER SOURCES
T1856	Motor Vehicle Receipts	251,800,000	[ 253,800,000] 250,600,000
T1857	Licenses, Permits and Fees	144,400,000	[ 145,200,000] 142,800,000
T1858	Interest Income	9,500,000	[ 10,400,000] 12,400,000
T1859	Federal Grants	12,100,000	12,100,000
T1860	Transfers From Other Funds	(5,500,000)	(5,500,000)
T1861	Refunds of Payments		[ (4,300,000)] (4,600,000)
T1862	NET TOTAL OTHER SOURCES	412,300,000	[ 411,700,000] 407,800,000
T1863
T1864	TOTAL SPECIAL TRANSPORTATION FUND REVENUE	1,592,600,000	[ 1,628,100,000] 1,600,200,000

T1531	Amount of Connecticut
T1532	Taxable Estate	Rate of Tax
T1533	Not over $2,600,000	None
T1534	Over $2,600,000	7.2% of the excess
T1535	but not over $3,600,000	over $2,600,000
T1536	Over $3,600,000	$72,000 plus 7.8% of the excess
T1537	but not over $4,100,000	over $3,600,000
T1538	Over $4,100,000	$111,000 plus 8.4% of the excess
T1539	but not over $5,100,000	over $4,100,000
T1540	Over $5,100,000	$195,000 plus 10% of the excess
T1541	but not over $6,100,000	over $5,100,000
T1542	Over $6,100,000	$295,000 plus 10.4% of the excess
T1543	but not over $7,100,000	over $6,100,000
T1544	Over $7,100,000	[ $399,900] $399,000 plus 10.8% of
T1545	but not over $8,100,000	the excess over $7,100,000
T1546	Over $8,100,000	$507,000 plus 11.2% of the excess
T1547	but not over $9,100,000	over $8,100,000
T1548	Over $9,100,000	$619,000 plus 11.6% of the excess
T1549	but not over $10,100,000	over $9,100,000
T1550	Over $10,100,000	$735,000 plus 12% of the excess
T1551		over $10,100,000

T1552	Amount of Connecticut
T1553	Taxable Estate	Rate of Tax
T1554	Not over $3,600,000	None
T1555	Over $3,600,000	7.8% of the excess
T1556	but not over $4,100,000	over $3,600,000
T1557	Over $4,100,000	$39,000 plus 8.4% of the excess
T1558	but not over $5,100,000	over $4,100,000
T1559	Over $5,100,000	$123,000 plus 10% of the excess
T1560	but not over $6,100,000	over $5,100,000
T1561	Over $6,100,000	$223,000 plus 10.4% of the excess
T1562	but not over $7,100,000	over $6,100,000
T1563	Over $7,100,000	$327,000 plus 10.8% of the excess
T1564	but not over $8,100,000	over $7,100,000
T1565	Over $8,100,000	$435,000 plus 11.2% of the excess
T1566	but not over $9,100,000	over $8,100,000
T1567	Over $9,100,000	$547,000 plus 11.6% of the excess
T1568	but not over $10,100,000	over $9,100,000
T1569	Over $10,100,000	$663,000 plus 12% of the excess
T1570		over $10,100,000

T1571	[ Amount of Connecticut
T1572	Taxable Estate	Rate of Tax
T1573	Not over the	None
T1574	federal basic exclusion amount
T1575	Over the	10% of the excess over the
T1576	federal basic exclusion amount	federal basic exclusion amount
T1577	but not over $6,100,000
T1578	Over $6,100,000	10.4% of the excess over the
T1579	but not over $7,100,000	federal basic exclusion amount
T1580	Over $7,100,000	10.8% of the excess over the
T1581	but not over $8,100,000	federal basic exclusion amount
T1582	Over $8,100,000	11.2% of the excess over the
T1583	but not over $9,100,000	federal basic exclusion amount
T1584	Over $9,100,000	11.6% of the excess over the
T1585	but not over $10,100,000	federal basic exclusion amount
T1586	Over $10,100,000	12% of the excess over the
T1587		federal basic exclusion amount]

T1588	Amount of Connecticut
T1589	Taxable Estate	Rate of Tax
T1590	Not over $5,100,000	None
T1591	Over $5,100,000	10% of the excess
T1592	but not over $6,100,000	over $5,100,000
T1593	Over $6,100,000	$100,000 plus 10.4% of the excess
T1594	but not over $7,100,000	over $6,100,000
T1595	Over $7,100,000	$204,000 plus 10.8% of the excess
T1596	but not over $8,100,000	over $7,100,000
T1597	Over $8,100,000	$312,000 plus 11.2% of the excess
T1598	but not over $9,100,000	over $8,100,000
T1599	Over $9,100,000	$424,000 plus 11.6% of the excess
T1600	but not over $10,100,000	over $9,100,000
T1601	Over $10,100,000	$540,000 plus 12% of the excess
T1602		over $10,100,000

T1603	Amount of Connecticut
T1604	Taxable Estate	Rate of Tax
T1605	Not over $7,100,000	None
T1606	Over $7,100,000	10.8% of the excess
T1607	but not over $8,100,000	over $7,100,000
T1608	Over $8,100,000	$108,000 plus 11.2% of the excess
T1609	but not over $9,100,000	over $8,100,000
T1610	Over $9,100,000	$220,000 plus 11.6% of the excess
T1611	but not over $10,100,000	over $9,100,000
T1612	Over $10,100,000	$336,000 plus 12% of the excess
T1613		over $10,100,000

T1614	Amount of Connecticut
T1615	Taxable Estate	Rate of Tax
T1616	Not over $9,100,000	None
T1617	Over $9,100,000	11.6% of the excess
T1618	but not over $10,100,000	over $9,100,000
T1619	Over $10,100,000	$116,000 plus 12% of the excess
T1620		over $10,100,000

T1621	Amount of Connecticut
T1622	Taxable Estate	Rate of Tax
T1623	Not over the	None
T1624	federal basic exclusion amount
T1625	Over the	12% of the excess over the
T1626	federal basic exclusion amount	federal basic exclusion amount

T1627	Amount of Taxable Gifts	Rate of Tax
T1628	Not over $25,000	1%
T1629	Over $25,000	$250, plus 2% of the excess
T1630	but not over $50,000	over $25,000
T1631	Over $50,000	$750, plus 3% of the excess
T1632	but not over $75,000	over $50,000
T1633	Over $75,000	$1,500, plus 4% of the excess
T1634	but not over $100,000	over $75,000
T1635	Over $100,000	$2,500, plus 5% of the excess
T1636	but not over $200,000	over $100,000
T1637	Over $200,000	$7,500, plus 6% of the excess
T1638		over $200,000

T1639	Amount of Taxable Gifts	Rate of Tax
T1640	Over $25,000	$250, plus 2% of the excess
T1641	but not over $50,000	over $25,000
T1642	Over $50,000	$750, plus 3% of the excess
T1643	but not over $75,000	over $50,000
T1644	Over $75,000	$1,500, plus 4% of the excess
T1645	but not over $100,000	over $75,000
T1646	Over $100,000	$2,500, plus 5% of the excess
T1647	but not over $675,000	over $100,000
T1648	Over $675,000	$31,250, plus 6% of the excess
T1649		over $675,000

T1650	Amount of Taxable Gifts	Rate of Tax
T1651	Not over $2,000,000	None
T1652	Over $2,000,000
T1653	but not over $2,100,000	5.085% of the excess over $0
T1654	Over $2,100,000	$106,800 plus 8% of the excess
T1655	but not over $2,600,000	over $2,100,000
T1656	Over $2,600,000	$146,800 plus 8.8% of the excess
T1657	but not over $3,100,000	over $2,600,000
T1658	Over $3,100,000	$190,800 plus 9.6% of the excess
T1659	but not over $3,600,000	over $3,100,000
T1660	Over $3,600,000	$238,800 plus 10.4% of the excess
T1661	but not over $4,100,000	over $3,600,000
T1662	Over $4,100,000	$290,800 plus 11.2% of the excess
T1663	but not over $5,100,000	over $4,100,000
T1664	Over $5,100,000	$402,800 plus 12% of the excess
T1665	but not over $6,100,000	over $5,100,000
T1666	Over $6,100,000	$522,800 plus 12.8% of the excess
T1667	but not over $7,100,000	over $6,100,000
T1668	Over $7,100,000	$650,800 plus 13.6% of the excess
T1669	but not over $8,100,000	over $7,100,000
T1670	Over $8,100,000	$786,800 plus 14.4% of the excess
T1671	but not over $9,100,000	over $8,100,000
T1672	Over $9,100,000	$930,800 plus 15.2% of the excess
T1673	but not over $10,100,000	over $9,100,000
T1674	Over $10,100,000	$1,082,800 plus 16% of the excess
T1675		over $10,100,000

T1676	Amount of Taxable Gifts	Rate of Tax
T1677	Not over $3,500,000	None
T1678	Over $3,500,000	7.2% of the excess
T1679	but not over $3,600,000	over $3,500,000
T1680	Over $3,600,000	$7,200 plus 7.8% of the excess
T1681	but not over $4,100,000	over $3,600,000
T1682	Over $4,100,000	$46,200 plus 8.4% of the excess
T1683	but not over $5,100,000	over $4,100,000
T1684	Over $5,100,000	$130,200 plus 9.0% of the excess
T1685	but not over $6,100,000	over $5,100,000
T1686	Over $6,100,000	$220,200 plus 9.6% of the excess
T1687	but not over $7,100,000	over $6,100,000
T1688	Over $7,100,000	$316,200 plus 10.2% of the excess
T1689	but not over $8,100,000	over $7,100,000
T1690	Over $8,100,000	$418,200 plus 10.8% of the excess
T1691	but not over $9,100,000	over $8,100,000
T1692	Over $9,100,000	$526,200 plus 11.4% of the excess
T1693	but not over $10,100,000	over $9,100,000
T1694	Over $10,100,000	$640,200 plus 12% of the excess
T1695		over $10,100,000

T1696	Amount of Taxable Gifts	Rate of Tax
T1697	Not over $2,000,000	None
T1698	Over $2,000,000	7.2% of the excess
T1699	but not over $3,600,000	over $2,000,000
T1700	Over $3,600,000	$115,200 plus 7.8% of the excess
T1701	but not over $4,100,000	over $3,600,000
T1702	Over $4,100,000	$154,200 plus 8.4% of the excess
T1703	but not over $5,100,000	over $4,100,000
T1704	Over $5,100,000	$238,200 plus 9.0% of the excess
T1705	but not over $6,100,000	over $5,100,000
T1706	Over $6,100,000	$328,200 plus 9.6% of the excess
T1707	but not over $7,100,000	over $6,100,000
T1708	Over $7,100,000	$424,200 plus 10.2% of the excess
T1709	but not over $8,100,000	over $7,100,000
T1710	Over $8,100,000	$526,200 plus 10.8% of the excess
T1711	but not over $9,100,000	over $8,100,000
T1712	Over $9,100,000	$634,200 plus 11.4% of the excess
T1713	but not over $10,100,000	over $9,100,000
T1714	Over $10,100,000	$748,200 plus 12% of the excess
T1715		over $10,100,000

T1716	Amount of Taxable Gifts	Rate of Tax
T1717	Not over $2,600,000	None
T1718	Over $2,600,000	7.2% of the excess
T1719	but not over $3,600,000	over $2,600,000
T1720	Over $3,600,000	$72,000 plus 7.8% of the excess
T1721	but not over $4,100,000	over $3,600,000
T1722	Over $4,100,000	$111,000 plus 8.4% of the excess
T1723	but not over $5,100,000	over $4,100,000
T1724	Over $5,100,000	$195,000 plus 10% of the excess
T1725	but not over $6,100,000	over $5,100,000
T1726	Over $6,100,000	$295,000 plus 10.4% of the excess
T1727	but not over $7,100,000	over $6,100,000
T1728	Over $7,100,000	[ $399,900] $399,000 plus 10.8% of
T1729	but not over $8,100,000	the excess over $7,100,000
T1730	Over $8,100,000	$507,000 plus 11.2% of the excess
T1731	but not over $9,100,000	over $8,100,000
T1732	Over $9,100,000	$619,000 plus 11.6% of the excess
T1733	but not over $10,100,000	over $9,100,000
T1734	Over $10,100,000	$735,000 plus 12% of the excess
T1735		over $10,100,000

T1736	Amount of Taxable Gifts	Rate of Tax
T1737	Not over $3,600,000	None
T1738	Over $3,600,000	7.8% of the excess
T1739	but not over $4,100,000	over $3,600,000
T1740	Over $4,100,000	$39,000 plus 8.4% of the excess
T1741	but not over $5,100,000	over $4,100,000
T1742	Over $5,100,000	$123,000 plus 10% of the excess
T1743	but not over $6,100,000	over $5,100,000
T1744	Over $6,100,000	$223,000 plus 10.4% of the excess
T1745	but not over $7,100,000	over $6,100,000
T1746	Over $7,100,000	$327,000 plus 10.8% of the excess
T1747	but not over $8,100,000	over $7,100,000
T1748	Over $8,100,000	$435,000 plus 11.2% of the excess
T1749	but not over $9,100,000	over $8,100,000
T1750	Over $9,100,000	$547,000 plus 11.6% of the excess
T1751	but not over $10,100,000	over $9,100,000
T1752	Over $10,100,000	$663,000 plus 12% of the excess
T1753		over $10,100,000

T1754	[ Amount of Taxable Gifts	Rate of Tax
T1755	Not over the	None
T1756	federal basic exclusion amount,
T1757	as defined in section 12-643
T1758	Over the	10% of the excess over the
T1759	federal basic exclusion amount	federal basic exclusion amount
T1760	but not over $6,100,000
T1761	Over $6,100,000	10.4% of the excess over the
T1762	but not over $7,100,000	federal basic exclusion amount
T1763	Over $7,100,000	10.8% of the excess over the
T1764	but not over $8,100,000	federal basic exclusion amount
T1765	Over $8,100,000	11.2% of the excess over the
T1766	but not over $9,100,000	federal basic exclusion amount
T1767	Over $9,100,000	11.6% of the excess over the
T1768	but not over $10,100,000	federal basic exclusion amount
T1769	Over $10,100,000	12% of the excess over the
T1770		federal basic exclusion amount]

T1771	Amount of Taxable Gifts	Rate of Tax
T1772	Not over $5,100,000	None
T1773	Over $5,100,000	10% of the excess
T1774	but not over $6,100,000	over $5,100,000
T1775	Over $6,100,000	$100,000 plus 10.4% of the excess
T1776	but not over $7,100,000	over $6,100,000
T1777	Over $7,100,000	$204,000 plus 10.8% of the excess
T1778	but not over $8,100,000	over $7,100,000
T1779	Over $8,100,000	$312,000 plus 11.2% of the excess
T1780	but not over $9,100,000	over $8,100,000
T1781	Over $9,100,000	$424,000 plus 11.6% of the excess
T1782	but not over $10,100,000	over $9,100,000
T1783	Over $10,100,000	$540,000 plus 12% of the excess
T1784		over $10,100,000

T1785	Amount of Taxable Gifts	Rate of Tax
T1786	Not over $7,100,000	None
T1787	Over $7,100,000	10.8% of the excess
T1788	but not over $8,100,000	over $7,100,000
T1789	Over $8,100,000	$108,000 plus 11.2% of the excess
T1790	but not over $9,100,000	over $8,100,000
T1791	Over $9,100,000	$220,000 plus 11.6% of the excess
T1792	but not over $10,100,000	over $9,100,000
T1793	Over $10,100,000	$336,000 plus 12% of the excess
T1794		over $10,100,000

T1795	Amount of Taxable Gifts	Rate of Tax
T1796	Not over $9,100,000	None
T1797	Over $9,100,000	11.6% of the excess
T1798	but not over $10,100,000	over $9,100,000
T1799	Over $10,100,000	$116,000 plus 12% of the excess
T1800		over $10,100,000

T1801	Amount of Taxable Gifts	Rate of Tax
T1802	Not over the	None
T1803	federal basic exclusion amount
T1804	Over the	12% of the excess over the
T1805	federal basic exclusion amount	federal basic exclusion amount

T1877		2017-2018	2018-2019
T1878	Fees and Assessments	$14,034,732	[ $26,301,633] 27,500,000
T1879	Net Use of Balance	10,700,000	0
T1880	TOTAL WORKERS' COMPENSATION FUND	24,734,732	[ 26,301,633] 27,500,000